According to the local tax office of the Taichung City Government: the house tax of non-residence housing used for business purposes shall be levied by the business tax rate. The business purpose referred herein means, in addition to the stores, the employees office, conference room, director or supervisor’s office used for business or product exhibition centers for business purposes are all used for business purposes. The house used for business purpose shall be levied by the business tax rate no matter whether it is the place registered for the business or not.
The Bureau indicates that it will check the house tax assessment status with the business registration information of National Taxation Administration and assign personnel to check the house tax registration information as well as issuing a letter to notify the content of the levy. The Bureau appeal that taxpayers should pay attention to the levy items in the notice. For inconsistence, please contact the handling person specified in the notice to carry out correct house tax registration.
For any questions, taxpayers may go to the Bureau’s website（http://www.tax.taichung.gov.tw） for related regulations or consult the service counter of all branches of the Bureau, or call 0800-086969 for free or 04-22585000 press 1 to connect customer service center for dedicated personnel at your service.