Local Tax Bureau , Changhua County

The target of the land value tax is all land that has been assessed a value, with the exception of land that is taxed as agricultural land. The land value tax is calculated based on the total land value of all the land owned by a landowner in a special municipality or county (city). The total land value refers to the total value of all the parcels of land owned by a landowner that has been assessed or reassessed a value according to statutory procedures and recorded in the landowner register.

The different types of taxpayers of the land value tax are as follows:

1. Landowners. However, in cases where the land is classified as publicly owned, commonly owned, or jointly owned, the taxpayer is the administrative agency or the administrator. When the land title is jointly owned, all joint owners are responsible for the payment of the tax based on their respective shares.
2.  Dien right holders, for land leased out under dien.
3. Bestowees, for land that has been bestowed.
4. Farmers, for land that has been assigned for farming.
5. Trustees, for land that is a trust property.

The house tax shall be levied on all houses attached to land and on such other buildings, which enhance the utility value of those houses.

The house tax shall be collected from the house owner. 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 themselves to pay the tax on their behalf. In case no one is designated to pay the tax, the present occupant or user shall pay on behalf of the joint owners.

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.

The owner or user of vehicle that uses public roads and rivers, notwithstanding whether the use is for a public, private, or military purpose, shall apply to the local tax collection authority for a vehicle license and pay vehicle license tax in addition to obtaining the required permits and paying fees as provided under other laws.

The owner or user of vehicle that uses public roads and rivers.

Land value increment tax is collected on the total incremental value at the time of the transfer of the title of land which has previously been set at a certain value. For land that has a Dien Right established, the original land owner (or the Dien Right assignor) must make prepayment of land value increment tax and the said tax paid is refunded without interest when he (or she) redeems the land.

The taxpayers of land value increment tax are as follows:

1. For land transferred with compensation, the original title owner.
2. For land transferred without compensation, the acquired title owner.
3. For land with a Dien Right established, the Dien Right assignor.

In the above provisions, "transfer with compensation" means sale-purchase, exchange, government acquisition or requisition at value. “Transfer without compensation”means transfer by succession or gift.