(Taichung) Local Tax Bureau of Taichung City Government (hereinafter referred to as the Bureau) expressed that it received a call from a construction company a few days ago, asking it if the reception center of a new construction project needed to be registered for the levy of house tax
　　
　　The Bureau further explained that, according to Article 3 of the House Tax Act, “house tax shall be levied on all houses attached to the land and on such other buildings which enhance the utility value of those houses.” Therefore, showrooms and reception centers built by construction companies on land for the purpose of selling houses are within the scope of house tax and shall be registered by law and have paid the house tax before being removed from the land. Besides, construction companies shall, within 30 days upon completion of the construction, submit relevant documents to the competent authority to declare the current value and use of the show home/reception center. The current value of the show home/reception center shall be calculated as general buildings. That is, based on the construction materials, area and location thereof. After removing the show home/reception center from the land, construction companies shall also make a declaration to the local tax collection authority in order to be exempted from the tax.
　　
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