(Taichung News) According to the Local Tax Bureau of Taichung City Government, a resident of Shalu District recently called to inquire about the self-use residential land tax mitigation notice received from the local tax bureau. The resident wonders if it is possible to directly fill in the applicant's information, sign and send it back. The Local Tax Bureau explained that the self-use residential land tax mitigation notice is the previous investigation of the taxpayer's land and housing information in this city. It shows that the preferential tax rate of land value tax for self-use residential land may be applicable through the analysis of big data. If the people who have received the tax mitigation notice check that the house address and land number comply with the requirements for self-use residential land, please scan the QR-Code action barcode on the notice and reply online. Or apply online on the bureau website, fill in the relevant information, mail (advertisement reply letters are exempt from affixing stamps), fax, or go to the counter of eight branch offices of the bureau for processing.

The bureau further explained that the applicable land value tax rates for general and self-use residential land differ significantly. For general land use, the tax rate ranges from 10‰ to 55‰ according to the total land price of the landowner in the same county and city. And the bureau levies different tax rates according to the progressive starting point land price multiples numerical range. The tax rate for self-use residential land is 2‰, which is relatively low and not progressive. As a result, the amount of land value tax for general land and self-use residential land will differ by four times.
The bureau reminds people that the applicable tax rate for self-use residential land must meet the following five requirements: 1. The landowners or their spouse or immediate family members have completed the household registration in the land. 2. The landowners, their spouses, or immediate family members own the buildings on the ground. 3. The land is not for rent or business use. 4. The urban land area is 300 square meters, and the non-urban land area is limited to 700 square meters. 5. The landowners, their spouses, and minor dependent relatives are limited to one place. Taxpayers who have not yet applied for the land value tax at the tax rate for self-use residential land if meeting the regulations, please apply to the local tax collection agency where the land locates 40 days before the start of the land value tax (September 22). Those who apply after the deadline will have the tax rate applicable from the year following the application.
If you have any questions about land value tax, please call the free service number 0800-000321 or press 1 at 04-22585000 to contact the All-Intelligent Customer Service Center, and a dedicated person will serve you. You can also access relevant information on the bureau's website (https://www.tax.taichung.gov.tw).