At receipt of the land value tax bill, some land owners complain that the land is occupied by others, why should they pay the land value tax? Local Tax Bureau of Taichung City Government replies that according to the Article 3 of the Land Tax Act, the land title owner is designated as the taxpayer of land value tax, but if the land is not for self-use but occupied by another person, the land title owner can appeal to the Local Tax Bureau to request the occupier to pay the land value tax in accordance with the subparagraph 4 in the first paragraph of Article 4 of the Land Tax Act.

The Local Tax Bureau explains further that if you want to appeal for the occupier to pay the land value tax, you should submit such information as the occupier’s name, address, location of the land and the size being occupied to the Local Tax Bureau to apply for division of the tax bill. However, if the occupier objects to the information that you have provided, you must verify and correct the information with or without the assistance of tax collection authorities. Before the information is ascertained, you still must pay the land value tax.

If you have any questions about the land value tax, please contact the Local Tax Bureau or its branch offices by calling 0800-086969 (toll-free) or 04-22585000 ext. 1 for the call center.