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Upholding the Taxation Rights – Taxpayers with Tax Arrears are Prohibited from Transferring Assets

(Taichung News) According to the Local Tax Bureau, Taichung City Government, according to the Land Tax Act and the House Tax Act, land with land tax arrears and houses with house tax arrears will not be permitted to be transferred or registered for the right of Dien before the taxes are paid. In principle, taxpayers may proceed with transfer registration once their real estate taxes are paid in full. However, in order to uphold the taxation rights, if the taxpayer has any other tax arrears besides the real estate being transferred, the bureau will notify the land administration authority to cease the transfer of the real estate as per stipulated by the Tax Collection Act.

The bureau elaborated that Article 24 of Tax Collection Act, where a taxpayer fails to make a due tax payment, the tax collection authorities may notify the government authorities concerned to prohibit the said taxpayer from transferring or creating other rights over the property of the taxpayer. Furthermore, in order to maintain fair taxation and protect taxation rights, the bureau will assist the taxpayer to pay all tax arrears in full when processing real estate transaction or transfer applications, if the taxpayer chooses to ignore other tax arrears besides the transferred real estate, the bureau will notify the relevant authorities to cease the transfer registration of the said real estate as per regulations.

The bureau reminds the taxpayers to pay tax arrears in full as early as possible to protect their rights and avoid creating problems for themselves and the taxing authority. If you have any question, please contact the bureau’s toll-free number 0800-000321 or 04-22585000#1 for the telephone customer service center.
  • Data update: 2019-07-05
  • Publish Date: 2019-06-28
  • Source: Local Tax Bureau
  • Hit Count: 331