Issued by: Zhongli Branch of the Local Taxation Bureau of Taoyuan Municipal Government. Updated: 111-08-12
Ms. Zhang called to inquire if the land that was originally entitled to the land premium tax rate for self-use residential land is donated and transferred between husband and wife, and it is necessary to re-apply for self-use residential property in order to apply for self-use housing?
According to the Local Taxation Bureau of Taoyuan Municipal Government, residential land for self-use refers to residential land that belongs to the land owner, his spouse or immediate family member, who has completed household registration and has not been rented or used for business purposes. After the transfer of land ownership (including inheritance, gift, sale, etc.), the new owner still needs to re-apply after registration, if he meets the requirements for self-use residential land, and the preferential land tax rate can only be applied after approval.
The local tax bureau reminds you that if you apply 40 days before the start of the land value tax (before September 22, 111), it can be applied in the current year, and if you apply after the deadline, it will be applicable from the next year after the application.
If you have any questions or questions, please use the service telephone of the headquarters (sub-bureau), and there will be a dedicated person to serve you.
Directorate: 3326181 ext. 2362 to 2368
Zhongli Branch: 4515111 ext. 102 to 109
Daxi Branch: 3800072 ext. 102 to 106
Yangmei Branch: 4781974 ext. 110 to 114
Luzhu Branch: 3528671 ext. 102 to 107
Join The Discussion