Bei City Taxation Office: Opening up adjacent houses can enjoy preferential tax rates for owner-occupiers

Adjacent houses are connected, and the North City Tax Office provides tax savings. (File photo)

[Reporter Gan Menglin/Taipei Report] Many people will buy two houses next to each other and adjust the layout of the rooms by connecting the two houses. The Taipei City Tax and Collection Office stated that if the adjacent houses on the left and right or the upper and lower floors are connected, and one of the households is registered by the land owner, spouse or immediate relative, as long as they meet the conditions for self-occupied residential land, they can enjoy the preferential rate for self-occupation and pay land value tax.

The Taxation Department stated that a Mr. Chen recently received an official document from the Tax Collection Department on the change in land value tax. He learned that because his adult children moved out of their household registration, the land value tax was changed to the general land tax rate. However, Mr. Chen believed that the family still lived in the property and lodged a petition against the unreasonable increase in land value tax. The insurance officer of the taxation department took the initiative to learn about the case and found that the two adjacent houses had been opened for use. The insurance officer provided guidance and re-applied. Finally, after verification, the preferential tax rate for owner-occupiers was restored and his due tax rights were protected, allowing Mr. Chen to withdraw his appeal and resolve the dispute.

The Taxation Department reminds that in accordance with the tax law, land value tax is levied on residential land for self-use at a rate of 2‰, and the land owner, spouse and minor dependent relatives are limited to one property. If you own multiple houses that are adjacent to each other or have upper and lower floors for use, and one of the households has completed the household registration registration by the land owner, spouse or one of the immediate relatives, please remember to apply to the tax authorities before the application deadline for the special land tax rate on September 22 of that year. If you meet the conditions for self-occupied residential land, you can enjoy the preferential tax rate for self-occupation and pay land price tax! After the application is approved, if it still meets the requirements for self-occupied residential land, there is no need to apply again.

In order to strengthen tax services, the official website of the Taxation Department has a "Taxpayer Rights Protection Area", which provides the names and contact information of the insurance officers of each unit. The public can apply for the insurance officers to assist in handling tax cases through video, phone, mail, fax or online on the Ministry of Finance website.

The Taxation Department also reminds the public that if you have any questions about local taxes, you are welcome to consult the nearest branch of the department, or call the national and local tax toll-free hotline 0800-000-321 or the service hotline of the department 02-23949211, extension 181, 182, and there will be dedicated personnel to provide service and answers.

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