| 1. |
| Q: | What taxes collected by the Local Revenue Service Office can one pay through transfer of account? |
A: | Land value tax, house tax and vehicle license tax. |
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| 2. |
| Q: | Are tickets for movie theaters and amusement parks liable for the amusement tax? |
A: | Yes, they are. |
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| 3. |
| Q: | Shall it be reported and paid in the bestowal of immovable-building between spouses? |
A: | Yes, it shall be reported and paid in the bestowal of immovable-building between spouses, and the Deed tax rate is levied at 6% of the value of the deed. |
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| 4. |
| Q: | Shall it be paid the deed tax on an exchange of two immovable-building properties? |
A: | It should be paid on an exchange of Deed tax: 2% of the value of the deed if the two properties are equal value. In the event that there is payment for the discrepancy in the exchange values, the deed tax shall be imposed upon the difference at the rate 6% set forth for the deed tax on a purchase. If the value of each of the exchanged properties is different but there is no payment for this discrepancy, the deed tax on an exchange shall first be imposed on the basis of the exchanged property the value of which is lower; then, the difference between the property of higher value and the property of lower value shall be deemed as a donation made to the party originally owning the lower value property by the party originally owning the higher value property for assessment of the deed tax on a donation. |
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| 5. |
| Q: | I have a four-story building to rent, the first floor is used for business purpose, but the others are still used for residential purpose. Is the house tax rate of the whole building levied at the business rate? |
A: | The house tax was levied according to the current value of the house and the actual use purpose of the house, and taxed at different rates based on the purposes for which the houses were used. So in this case, the first floor is taxed at the business rate 3% and the others are levied at the residential rate 1.2% based on the current value of the house. |
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| 6. |
| Q: | I have a parking space in the basement and it is used only for parking. Can I be exempted from paying house tax? |
A: | As long as you attach a copy of your household registration and motor license, and fill out the application form, your self-use underground parking lot can be exempted from house tax. |
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| 7. |
| Q: | My house is twenty years old. Why should I still pay the housing tax? |
A: | Only if the residence is worth less than 100,000 NT dollars can it be exempted from housing tax. The age of the house is irrelevant in deciding whether house tax needs to be paid or not. |
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| 8. |
| Q: | What is the starting date for the new tax rate after the application for the change of house use? |
A: | If the application of the change of house use is before the fifteenth of the said month, the new tax rate will be applied from the same month. Applications after the sixteenth of the said month will be taxed at the new rate from the following month. |
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| 9. |
| Q: | When is the House Tax levying period? How to calculate the rate of House Tax? |
A: | The House Tax should be paid once a year. The tax period is from May 1 to May 31every year. The exact rates enforced in Tainan City are listed as follows:
1.For a building used for Residential purposes, the applicable tax rate is 1.2%.
2.For a building used for Profit purposes, the applicable tax rate is 3.0%.
3.For a building used for Both Non-residential and Non-profit purposes, the applicable tax rate is 2.0%. |
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| 10. |
| Q: | When a land owner sells his land, he declares the present value of the land being transferred. If he calculates the land value increment tax by the rate of regular land at first, may he apply to calculate it by the rate of Residential land for self-use? |
A: | Before the land value increment tax levying period is ceased, he should apply to deduct the tax from the competent tax collection authority. |
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