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Failure to Pay Taxes May Result in Property Being Prohibited from Disposal

Tax taxpayers who fail to pay taxes may be transferred to the court for enforced execution, and the tax collection authorities may also notify the government authorities concerned to prohibit said taxpayer from transferring or creating other rights over his or her property at a value equivalent to the amount of the outstanding tax payable, in accordance with the Article 24-1 of Tax Collection Act, said the Local Tax Bureau of Taichung City Government.

In other words, the tax collection authorities have the rights to notify the concerned land office, motor vehicles office, or any other government authorities to prohibit the taxpayer from transferring ownership or mortgaging his or her immovable property until he or she pays the taxes overdue. Under such circumstances, the said taxpayer cannot sell his or her property, and neither can he or she borrow money from banks by mortgage.

Local Tax Bureau explained further that “taxes payable” mean the taxes that a taxpayer has failed to pay within the prescribed period; “property at a value equivalent to the amount of the outstanding tax payable” means 140% of the announced current land value or 120% of the current value of a building deducting the mortgage amount on the said property; and “property prohibited from disposal” means the property restricted to ownership transferal or mortgage unless the said taxpayer provides a guarantee or pays taxes.

Local Tax Bureau reminded taxpayers to pay taxes within the prescribed period on the tax payment notice. If there is something wrong on the notice, please never ignore it but call the authorities within your tax jurisdiction for check and correction.

For more details, please call the Local Tax Bureau at 0800-086969 (toll free) or 04-22585000 ext. 1 for the call center of Local Tax Bureau of Taichung City Government.
  • Data update: 2018-11-19
  • Publish Date: 2014-03-06
  • Source: Local Tax Bureau
  • Hit Count: 506