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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
House Tax Act
Article 6
Content:
The house tax rates set by the municipal and county (city) governments within the range of the tax rates stipulated under the preceding article shall be submitted to and approved by the local representative assembly and reported to the Ministry of Finance for record.
From July 1, 2024, where a municipal or county (city) government has levied the house tax for a taxable year in accordance with Subparagraph 1 of Paragraph 1, Paragraph 2, and Paragraph 5 of the preceding article, and the standards specified under Paragraph 6 of the preceding article are met, if there is still a real net loss of tax revenues for such taxable year, the central government shall make up for the loss for that taxable year before the implementation of the amendments to the Act Governing the Allocation of Government Revenues and Expenditures to expand the scope of the centrally-funded tax revenues, without being subject to the restriction of the Budget Act that the revenues from government bonds shall not be used for current expenditures.
The calculations for the real net loss under the preceding paragraph shall be negotiated by and between the Ministry of Finance and the respective municipal or county (city) government.
From July 1, 2024, where a municipal or county (city) government does not set differential tax rates for house tax for any taxable year in accordance with Paragraph 2 of the preceding article, the house tax for that taxable year shall be calculated and levied in accordance with the standards under Paragraph 6 of the preceding article.
Visitor:3  Update:2024-03-01

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