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Illegal Houses Don’t Become Legitimate after Paying House Tax

Some citizens are questioning: Since house tax is also levied on illegal buildings, can an illegal house become legitimate after paying taxes?

Local Tax Bureau of Taichung City Government replied that according to Article 3 of House Tax Act, the house tax shall be levied on all houses attached to land and on such other buildings which enhance the utility value of those houses. Therefore, illegal buildingsare also the targets of house tax. Payment of house tax is the duty of a taxpayer and the action does not mean it can makean illegal building legal. Before a building is examined by competent authorities and issued of a building permit and/or license, it is illegal.

Local Tax Bureau explained further that to maintaina fair tax system, all the houses, whether legal or not, should be registered for house tax purposes. People are urged to declare and register with the branch of Local Tax Bureau within 30 daysafter a house is newly constructed, some portions of a house are added or altered, or usage of a house is changed. Otherwise, if you are found of tax evasion, you will not only pay the tax but also be fined twice the evaded amount. Taxpayers who have any question about house tax please visit the websiteof Local Tax Bureau(http://www.tax.taichung.gov.tw),contact the service counter of the nearest Local Tax branch, or call 0800-086969 (toll free) or 22585000 ext.1 for the call center.
  • Data update: 2018-11-19
  • Publish Date: 2013-06-28
  • Source: Local Tax Bureau
  • Hit Count: 314