(Taichung) For damage caused by strong brief rainfall owing to southwest wind and consecutive clouds, City Tax Bureau is to assist local tax reduction through report and media announcement.

In following cases of damage caused by sudden heavy rainfall, apply for tax reduction as per Tax Bureau:

House Tax
For houses in use damaged by flood within Taichung City, when the flood reaches 50cm and above, start from the actual day of flood, one month house tax is deducted for every 30 days. For houses less than 30 days, one month house tax is deducted. In addition, for houses receiving 50% and above damage from the disaster and required repair in order to be able to use again, house tax is exempted; for damage of 30% above and less than 50% of the entire house, house tax is 50% reduced. Tax payer should apply for tax reduction in 30 days from the date of damage.

Land Tax
In the case of land becomes unavailable due to mountain falls, land slides, loss of earth or sands pressure, or restricted technically from usage, land tax is exempted. Land tax payer of damaged land should apply 40 days before the beginning of land taxation day.

Vehicle License Tax
For automobile and scooters of 151c.c. and above that is unable to repair or require repair to be available again, the VLT (Vehicle License Tax) period is counted until the day before the occurrence of the incident upon producing proof to Motor Vehicles department, within one month from the day of incident, for abolishment or temporary halt of usage; for those who fail to apply before designated date, certificate issued by authority and vehicle maintenance document that prove of vehicle not used should be produced, within one month start from the incident day, for tax exemption by proportion.

Entertainment Tax
For business assessed by the Tax Authority for Entertainment Tax, in the case of business halted under the influence of hereinbefore mentioned cause, tax payer should apply within 30 days of the incident date. After inspection, actual operating days (excluding days not operated) will be subject to Entertainment Tax.

For inquiry, call Tax Bureau toll free line 0800－086969 or 22585000 press 1 for service.