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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
House Tax Act
Article 4
Content:
House tax shall be collected from the title owner of the house. Where a right of Dien exists, the house tax shall be collected from the Dien holder. Where a house is jointly owned by more than one person, the house tax shall be collected from the joint owners who shall designate one of them to pay the tax on their behalf, otherwise the present occupant or user shall pay the tax on behalf of the joint owners.
In case the whereabouts of the owner or Dien holder of the house referred to in the preceding paragraph is unknown or if he is not domiciled in the locality where the house is located, the house tax shall be paid by the manager or present occupant of the house. In case the house is rented, the house tax shall be paid by the tenant and deducted from the rent payable to the owner.
For houses that have never had ownership registered and the whereabouts of the owner is unknown, the house tax due shall be collected from the builder indicated in the use license; in case no use license has been issued, from the builder indicated in the construction license; in case no construction license has been issued, from the current occupant or manager. 
In case a house is a trust property and the trust is in force, the taxpayer of its house tax shall be the trustee. In case there are two or more trustees, the provision in the first paragraph herein on joint ownership shall apply.
Visitor:2  Update:2018-04-23

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