(Taichung) the tax rate for parking towers will be determined by whether a parking fee is charged or not, according to Taichung LTB.
A charged parking tower operated based on Parking Facility Act is levied at 2% as the premise is for non‐residential and non‐business purposes; for non-charged parking tower a 1.5% House Tax rate is applicable at non‐self‐use premise, further indicated the Local Tax Bureau.
To remind taxpayer, any addition, alteration of building should be reported to local tax collection authority by tax reporter within 30 days of said construction. For failure to pay the tax by the deadline which causes a tax evasion, a supplementary payment of tax plus a 2 times the amount of evaded tax will be levied.
For inquiry, call toll free number 0800-086969, or 04-22585000 press 1 for customer service.