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If the self-use residential land registered person is dead please remember to replace the registered person with owner, spouse or immediate family to avoid supplementary land tax and the penalty due to unoccupied house

  • Issued by   Local Tax Bureau
  • Date:2018-07-06

(Taichung News) The officer of Local Tax Bureau, Taichung City Government said, if the self-use residential land registered person was the immediate family of the land owner, then he or she was old and died to make the house unoccupied so the house is not falling in the criteria of special self-use residential tax rate. If there’s no any other qualified family replacing right away, then the supplementary tax and the penalty will be raised once it’s found by the local government tax office.
The officer of the Bureau explained, according to Article 9 of Land tax law, 「self-use residential land, means the land owner or the spouse, immediate family didn’t make the land for leasing or business use after registration completed.」; however, once the registration status changed without the qualified person registered, then the special tax rate benefit will be canceled and fall in the general land tax rate criteria. The supplementary tax and the penalty would be raised and charged.
The officer of the Bureau would like to remind the citizens to remember to raise the request to the local government tax office and apply for the general land tax rate to avoid the potential penalty, once there’s no qualified self-use residential land registered person.
Taichung City Government Local Tax Bureau concerns what you concern. If you have any question about local tax, please call the free hotline 0800-086969 provided by the Bureau or call to 04-22585000 and press 1 for customer service. We are happy to help.

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