Some taxpayers ask Local Tax Bureau of Taichung City Government why the preferential tax rate they have applied before the levy of land value tax in 2013 will have been valid since 2014.

Local Tax Bureau explains that land value tax is levied every year using August 31 as the taxation base date and those who are eligible for land value tax reduction or exemption must apply for the preferential tax rates 40 days before the levy of land value tax and late applications, if approved, will have been valid since the following year, in accordance with the article 20 of the Enforcement Rules of the Land Tax Act and the article 24 of Land Tax Reduction and Exemption Regulations. As the land value tax is levied during the period between November 1 and 30, the application must be filed before September 22, that is, 40 days prior to the levy (September 22, 2013 happened to be a national holiday and thus the deadline was postponed to September 23). A taxpayer who owns the land after August 31 or flies his/her application after September 23 this year will have been eligible for the preferential tax rate since the following year!

If you are still not clear about the levy of land value tax in 2013, please call 0800-086969 (toll free) or call 04-22585000 ext.1 for the call center of Local Tax Bureau.