Announcement of the Land Value Tax
Subject:
Announcement of the Land Value Tax for 2010, including billing period, payment period &
location, payment calculation, penal provisions, taxation base day, lands applicable to special
rates, application deadline & procedures for Land Value Tax reduction/exemption.
Legal Basis:
The Land Tax Act & Enforcement Rules of the Land Tax Act, the Equalization of Land Rights
Act, the Regulations Governing the Reduction or Exemption of Land Tax, a Letter of No.
Fu-Cai-Zih-Tzu No. 0990244185 of the Taiwan Provincial Government on August 18, 2010.
Description:
I. Billing Period: the Land Value Tax for 2010 is being collected from November 1st, 2010 to
November 30th, 2010 totaling thirty (30) days.
II. Calculation of Tax Payment:
A.The Land Value Tax for 2010 is calculated in accordance with the approved land value of
2010, and the tax payment shall be paid for the full amount.
B.Calculation:
1. General land:
Total land value × appropriate tax rate – cumulative differential = Land Value Tax payable for
2010
2. Primary Residential Land:
Total land value × 2/1000 = Land Value Tax payable for 2010
3. Industrial land, mining land, private parks, private zoos, private stadiums, temples &
churches, land of historical/scenic interest as appointed by the government, gas station
approved by the competent authority, parking lot for public use pursuant to the Urban Planning
Act, and any other land approved by the Executive Yuan:
Total land value × 10/1000 = Land Value Tax payable for 2010
4. Reserved land for public facilities:
Total land value × 6/1000 = Land Value Tax payable for 2010
III. Payment Method:
A、 the payment notice (tax bill) will be sent by mail. By November 30th, 2010 taxpayers shall
take the said notice to any tax-collecting public treasuries, such as banks, credit
cooperative associations and credit departments of Farmers' Associations, to pay the
tax payable. Alternatively, taxpayers may use ATM transfer, the Internet (IC ATM card),
credit cards, and telephone payment. Besides, tax bill under TWD20,000 taxpayers
can also make the payment in convenience stores, namely: Hi-Life, FamilyMart,
Lai-Lai k mark and 7-11, from Oct.26 to Nov. 30 ,2010.
B、 Payment Method by convenience stores, ATM transfer, the Internet (IC ATM card),
credit cards, and telephone payment. can make the payment
to pm 12:00
Dec.2,2010 delayed Penalties waived.
IV. If the tax bill is lost or the taxpayer doesn’t receive the bill, please go to the General
Services Counter of the Office for tax bill re-issuance during the billing period.
V. Taxation base day: pursuant to Article 20 of the Enforcement Rules of the Land Tax Act,
provided the Land Value Tax is collected once a year, the taxation base day is August 31st. As
for the Land Value Tax for 2010, taxpayers are the title owners, or Dien holders, registered on
the Land Registration list on the date of August 31st, 2010.
VI. In case of any objections against the approved tax payment, within thirty (30) days starting
from the day following the expiration of the payment period, taxpayers shall follow the official
format, detail the reason(s) and submit required documents to apply for a review.
VII. Panel provisions: in case of any late payment, the overdue fine shall be equivalent to 1%
of the tax payable and calculated once every two days. Provided that the payment is not made
within 30 days after the deadline, the taxpayer shall be sent to the Administrative Enforcement
Agency for compulsory enforcement.
VIII. As for lands which are exempted from cumulative Land Value Tax and applicable for a
special rate, such as primary residential lands, industrial lands and mining lands; or lands
applicable to tax reduction/exemption, taxpayers shall make their applications by September
22nd, 2010. For any late application, the application is not valid until the next year (period),
after the application has been made.
A.Primary residential land: primary residential land is urban land of less than 3 ares, or
non-urban land of less than 7 ares. The land title owner, his/her spouse or lineal relatives shall
complete the household registration on the said land. As well, the land is not leased or used for
commercial purposes. Primary residential lands are also those used for public housing or labor
dormitories constructed by private sectors or state-owned enterprises.
B.Industrial land: lands zoned for industrial parks in accordance with the Regional Planning
Law or Urban Planning Act; other industrial lands regulated by laws and regulations; or lands
used by industries or factories with the approval of the competent industrial authority.
C.Mining land: actual ground lands used for mining, with the approval of the competent
industry authority.
D.Private parks, zoos & stadiums: certain lands used for private parks, zoos and stadiums,
with the approval of the competent industry authority.
E.Temples, churches & land of historical/scenic interest, as appointed by the government:
temples having been registered for juridical persons or temple registration, churches used for
public preaching, and lands of historical/scenic interest, as appointed by the government.
F.Gas stations approved by the competent authority & parking lots for public use, in
accordance with the Urban Planning Act: lands used for gas stations, as approved by the
competent industry authority, and parking lots for public use, with approval of the competent
industry authority pursuant to the Urban Planning Act.
G.Any other lands approved by the Executive Yuan: lands assigned in a project and approved
by the Executive Yuan. As for the lands listed in previous paragraphs, the land title owner shall
fill out the application form and apply to the taxation authority in accordance with the following
requirements.
1.Primary residential land: the copies of both household certificate and construction
improvement certificate shall be submitted as well.
2.Industrial land:
(1)During construction: the construction license (including description of building usage,
manufacture and processing) and other relevant documents shall be submitted. Provided that
the factory permit shall be obtained prior to construction, the said permit shall be submitted as
well.
(2)After construction completion: for those satisfying the standards for factory registration,
the approval letter for factory registration and the factory registration certificate shall be
submitted; if not meeting the said standards, the usage license and other construction
improvement certificates (including description of building usage, manufacture and processing)
shall be submitted.
3.Other lands applicable to special rates: approval documents issued by the competent
industry authority, or the Executive Yuan and usage plans/drawings, or constitution of
organization, or construction improvement certificates.
IX. When the reasons or facts for applicability to tax reduction/exemption and to special rate no
longer exist, the land title owner shall apply to the Office for resumption of the tax rate
applicable to general land, within thirty (30) days. If the owner fails to do so, he/she shall be
penalized pursuant to the laws, in addition to paying the tax payable.