(Taichung) The Local Tax Bureau of Taichung City Government expressed that many citziens who had been in abroad for more than two years due to the pandemic had their household deregistered, resulting their land value tax being levied at the general land rate (a progressive rate starting from 10%) instead of the originally applicable self-use residential land rate (2 %). The Ministry of Finance had specially announced that landowner whose right to adopt the self-use residential land rate due to the above reason might submit an "Declaration of the Inability to Return to the Country due to the Pandemic" to the local tax authority before September 22, 2023 to resume the adoption of the self-use residential land value tax at 2 % for the taxation of 2021 and 2022.

The Bureau further explained that, if those whose adoption of the self-use residential land tax had ben resumed for the year of 2021 and 2022 had paid the land value tax at the general land rate, the bureau would refund the difference between the self-use residential and general land rates threto without interest. In addition, landowners who desire to adopt the self-use residential land rate in 2023 shall submit a new application before September 22, 2023. Upon approval of their applications, the Bureau will levy their land value tax at the self-use residential land rate in 2023. The Bureau reminded that the said application might be submitted in writing to the Bureau’s branch offices or thorugh the Ministry of Finance’s eTax portal website (without a certificate) 24 hours a day, helping applicants to save time while optimizing their convenience. Citizens who have any questions about the land value tax may dial the toll-free service number 0800-000321 or 0 for more information.