The Taichung Local Tax Bureau stated that for those who possess land that is taxed with self-use residential land value tax due to inheritance or the exchanging or transferring between spouses, even if the household registration of the land owner remains on that land, the usage is not changed, and still remains a self-use residence, given that the land owner has changed, the new land owner should re-apply to the local tax bureau 40 days before the beginning of the land value tax collection (September 22nd) in accordance to article 41 of the Land Tax Act in order to continue to be eligible for the special land tax rate for self-use residential land. The land value tax of those who did not file re-application will be taxed with the general land tax rate.
The tax bureau further states that for the self-use residential land of land owners to be eligible for special land value tax rates, besides having a building and land to be self-used, not under lease and not conducting business objectively, the land owner or his/her spouse and lineal relatives need to have their household registration registered on that land subjectively. The content of article 41-1 of the Land Tax Act, “For land that has been approved for application of special rates, no application is required for subsequent years provided the use of land stays unchanged” refers to the same land owner.
The tax bureau reminds citizens, who originally were eligible for self-use residential land value tax, that if you have moved out your household registration, leased the building, or conducted business, the aforementioned circumstances do not match the requirements of being taxed with self-use residential land value tax rate. Therefore, please actively file the related applications to the local tax offices within 30 days to prevent paying evaded tax.
If you have any other questions regarding any local taxes, please feel free to contact the Taichung Local Tax Bureau with the free telephone number of 0800-086969. We will provide you with personal services.