Yunlin County Government News Reference 104.9.7
The Local Tax Bureau of Yunlin County reminds owners of primary residential land to file for household registration before the 22nd of September, in order to qualify for a preferential tax rate effective this year.
The Local Tax Bureau says that the tax rate for primary residential land is 2%, while the standard land value tax rate is 10%. Almost a 5-times difference. Previously, some owners were mistaken that preferential tax rate automatically applies as long as the filing was submitted on or before the deadline, and that the application for household registration can be submitted afterwards. In fact, in order to qualify for a preferential tax rate, owners need not only submit applications prior to the deadline, but to satisfy all other conditions, including: the completion of household registration by either the owner, spouse, or the owner’s immediate families; the land is not used for rental or business; and that the building sitting on top of the land belongs to the land owner, spouse, and/or the owner’s immediate families.
In addition, Local Tax Bureau points out that if an owner has had moved out or rented out of the unit, or in any case been taxed at the standard land value tax rate after the initial approval of primary residential land, he/she will be required to submit the application again, in order to qualify for the preferential tax rate.
As a convenient alternative to filing by paper, online application via the Local Tax Bureau of Yunlin County (http://www.yltb.gov.tw) is made available by logging on to the website and follow the pathway: “Online Application”→ ”Land Value Tax”→ applicable options. Please fill out all relevant information accordingly, upload the scanned copy or picture of the attachments, and submit. Should you wished to learn more about this matter, please call the toll-free line at 0800-556-969, 0800-566-969, or 0800-786-969. We will be happy to assist.