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Taxpayers who move back into their households after moving out must reapply for the self-use residential land rate for land value tax

(Taichung City reports) The Local Tax Bureau of Taichung City Government expressed that , for citizens who have been approved for the self-use residential land rate for land value tax but needed to move out of the household due to work or education of their children should keep at least their own, their spouse, or a relative of direct lineage’s household registration in the place to avoid additional taxes.
The Local Tax Bureau of Taichung City Government further explained that, in accordance with Article 9 of the Land Tax Act, the criteria for the using the self-use residential land rate for land value tax is “the landowner or his/her spouse and/or relatives of direct lineage have their household registration and such land is not rented or used for business purpose”. Therefore, if all household registrations of the land have been removed after the self-use residential land rate for land value tax is approved, the the land no longer meets the criteria of “self-use residential land”, and the tax rate for regular land shall apply. Therefore, even though the landowner moves back into the household afterwards, he/she must reapply for the self-use residential land rate for land value tax.
The Bureau reminds all citizens that the application for the self-use residential land rate should be made 40 days prior to the imposition period of land value tax. For taxpayers who submit the application after this deadline, the self-use residential land rate will be applied only from the following year. Taxpayers are therefore urged to submit the application as early as possible to avoid compromised rights.
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  • Data update: 2022-03-18
  • Publish Date: 2022-03-10
  • Source: Local Tax Bureau
  • Hit Count: 50