(Taichung News) According to the Local Tax Bureau of Taichung City Government, the person who obtained the usage license as the original builder of the construction license or changed the name of the builder midway due to sale, exchange, or gift, must declare and pay the deed tax stated in the license to use the building before the construction completion. The Local Tax Bureau explained that, for example, the husband funded the construction, but the wife was the owner of the construction license. Although they have not transferred the ownership of the house in form, in essence, the right of the house is transferred in a disguised form of a gift, so they should pay the deed tax. The Bureau further described that if the owner obtains the building in a disguised form and the usage license for the builder, they shall declare and pay the deed tax within 60 days from the date of issuance of the usage license. In case of late submission, a penalty of 1% of the tax applies every three days. The maximum amount of tax payable shall not exceed NTD 15000. In case of any concealment or fraudulent reporting, which the competent tax authority found or after being reported to be correct, , they shall impose a fine of not less than one time but not more than three times the amount of tax due in addition to the tax payable. The public must pay attention to the regulations to safeguard their rights and interests. If the public still has other questions, they can call the toll-free number 0800-000321 or 04-22585000 to call the All-intelligence Customer Service Center by pressing 1, and a dedicated staff will attend your query.