Title: TCG Municipal Guideline on Collection of Building Tax
Date: ( 2002-4-25 Amended )
Amendment: Revised on April 25, 2002
Article 1
This Municipal Guideline is formulated in accordance with provisions set forth in
Article 24 of the Building Tax Act.
Article 2
Except otherwise provided, collection of building tax of the City shall be governed
by this Municipal Guideline.
Article 3
Building owners mentioned in Article 4 Section 1 of the Building Tax Act refer to
owners of buildings who have completed registration of building ownership and those
who have not completed registration of building ownership.
Article 4
Building taxes of the City shall be collected in accordance with current values of
the buildings and the following tax rates:
1 Residential buildings: 1.2%.
2 Non-residential buildings: 3% for commercial purpose buildings; 2% for private
hospitals, clinics, offices of free-lance professionals, kindergartens, daycare
centers, nurseries, cram schools, civil organizations, other non-commercial
facilities.
3 In the event where a building is used for residential and non-residential purposes
at the same time, the building tax shall be levied according to the actual areas of
use in accordance with the rate for residential purpose and that for non-residential
purpose respectively. The taxable area for non-residential purpose, however, may not
be less than one-sixth of the entire area.
In the event where without prior approval the use of a building, of which the purpose
is recorded as parking lot or air-raid shelter in the use license, is changed to other
purposes, the tax rate shall be 2% if it is used for residential purpose, 2.5% if it
is used for non-residential and non-commercial purpose, or 5% if it is used for
commercial purpose.
Residential-use tax rate or non-residential-/non-commercial-use tax rate shall be
levied against vacant building in accordance with its current value and with the
purpose recorded in the use license or with the zoning designation.
Article 5
Legally registered factories mentioned in Article 15 Section 2 Item 2 of the Building
Tax Act refer to factories for which registration has been completed in accordance
with the legal requirement. The self-owned buildings provided for direct production
purpose mentioned therein refer to buildings such as structures, warehouses,
freezers and labs required for the production.
Article 6
The starting dates defined in Article 7 of the Building Tax Act for filing building
tax declaration shall be as follows:
1 The starting date for filing building tax declaration for newly constructed building
shall be the date on which installation of the doors, windows and water/power system
is completed. The starting date for building already in use shall be the date on which
the actual use begins. In the event where following issuance of the use license
installation of the water/power system is postponed, the starting date for filing
building tax declaration shall be the sixtieth day after the use license is issued. In
the event where application for use license has not been submitted, the starting date
shall be the one hundred and twentieth day after main structure of the building is
completed. Completion of the main structure here refers to completion of the foundation,
major columns and beams, weight-bearing walls, floor slabs and roof structure.
2 The starting date for filing building tax declaration for added or reconstructed
buildings shall be the date the construction is completed for use.
3 In the event where the use is changed, the date on which the use is actually changed
shall be the filing date.
In the event where the added building value as a result of the addition or
reconstruction mentioned in Section 2 above is less than NT$6,000, no declaration is
required. The added value, however, shall be included in the total value for taxation.
Article 7
In the event where taxpayers in accordance with provisions set forth in Article 10
Section 2 of the Building Tax Act request for reappraisal of the building’s current
value, the taxation agency shall dispatch staffs to investigate the case and shall
within five days notify taxpayers of the appraisal result.
Article 8
For the standard building price mentioned in Article 11 of the Building Tax Act, the
taxation agency shall in accordance with building categories and class, durability in
terms of years, depreciation standard and location factors set forth in Section 1
Items 1-3 of the same article conduct the investigation and propose the standard
building price. Following submission to the City’s real estate appraisal commission
for review and approval, it shall be promulgated by Taipei City Government
(hereinafter referred to as TCG).
Article 9
In the event where the use of a building changes, the original tax rate shall apply
for the month if the change takes place on or after the 16th; the new tax rate shall
apply for the month if the change takes place on or before the 15th.
Article 10
In the event where a building is collateralized or sold, the building tax for the
month shall be levied against the undertaker if the transfer takes place on or before
the 15th of the month. If the transfer takes place on or after the 16th of the month,
the building tax levied against the undertaker shall begin the following month.
Building tax due before the transfer for which the owner is responsible shall be levied
immediately against the owner.
Article 11
Before the building tax itself and attached education tax, late payment penalty, fine
and taxes levied in accordance with the preceding article are paid in full, transfer or
collateralization registration of the building may not be completed.
Article 12
Except otherwise provided, building tax of the City shall be collected once a year, and
the period of collection shall be one month. The starting date shall be define by TCG
via an executive order, and the taxation agency shall prepare for the public announcement
accordingly.
Article 13
Forms for taxpayers to file declaration of current building value and use condition
shall be formulated by the governing taxation agency.
Article 14
This Municipal Guideline shall be in effect on July 1, 2001.