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英譯法規內容

Title Tainan Municipal Self-Government Ordinance on Exemption and Reduction of Land Value Tax, House Tax and Deed Tax for Promotion of Private Participation in Infrastructure Projects Ch
Date 2011.08.24
Legislative Formulated and promulgated in the Fu Fa Guei Zih Order No. 1000649857A on August 24, 2011 by Tainan City Government
Content

Article 1  This Self-Government Ordinance is formulated pursuant to Paragraph 2, Article 39 of the Act for Promotion of Private Participation in Infrastructure Projects (hereafter, "the Act") by The Tainan City Government in order to provide incentives to encourage private investment and promote social and economic development.

Article 2  Exemption and reduction of land value tax, house tax and deed tax applicable to private participation in infrastructure projects prescribed in Paragraph 2, Article 3 of the Act shall be governed by this Self-Government Ordinance after its promulgation.

Article 3  The land value tax, house tax or deed tax may, for a land with same lot number or a house with same building number of which the use is only partially eligible for the reduction or exemption stipulated herein, be reduced or exempted by the proportion of eligible area.

 

Article 4  A land for direct use during the construction or operation of an infrastructure project meeting the definition in Paragraph 2, Article 3 of the Act shall, with the approval of the competent authority, be exempted from land value tax for two years and taxed at 50 percent of the full tax amount for the following three years.

A land exempted from land value tax or taxed at a reduced rate pursuant to the preceding paragraph shall, in the case of transferring the construction or operation of the project to a third party before the expiration of tax exemption or reduction, enjoy the land value tax exemption or reduction until the expiration of exemption or reduction.

 

Article 5  A house for direct use in an infrastructure project meeting the definition in Paragraph 2, Article 3 of the Act shall, with the approval of the competent authority, be exempted from house tax for two years and taxed at 50 percent of the full tax amount for the following three years.

A house exempted from house tax or taxed at a reduced rate pursuant to the preceding paragraph shall, in the case of transferring the operation of the project to a third party before the expiration of tax exemption or reduction, enjoy the house tax exemption or reduction until the expiration of exemption or reduction.

 

Article 6  A real estate for direct use during the construction or operation of an infrastructure project meeting the definition in Paragraph 2, Article 3 of the Act shall be exempted from deed tax for title transfer or Dien creation.

 Any deed tax exempted in accordance with the preceding  paragraph shall, in the case of discontinued direct use in the project within five years of deed tax filing date due to use change or transfer of the real estate, be returned.

 The same applies to a real estate of which the title is acquired by a private institution, approved by the competent authorities pursuant to Paragraph 3, Article 52 of the Act,  for taking over or continuation of construction or operation.

 

Article 7  A taxpayer eligible for the reduction or exemption prescribed in Article 4, 5 and 6 should observe the following rules and submit a complete reduction/exemption application form along with applicable supporting documents to the head office or a branch office of Local Tax Bureau, Tainan City for approval.

1. An application for the land value tax reduction or exemption prescribed in Article 4 shall be submitted no later than forty days before the collection starting date of the year (period). For an application submitted after the prescribed date of the year, tax reduction or exemption shall apply beginning in the year (period) following the application.

2. An application for the house tax reduction or exemption prescribed in Article 5 shall be submitted no later than thirty days after the occurrence of the event eligible for reduction or exemption. For an application submitted after the prescribed date, tax reduction or exemption shall apply beginning in the month of application.

3. An application for the deed tax reduction or exemption prescribed in Article 6 shall be submitted at the time of deed tax filing.

The taxpayer should, if the reason of the land value tax reduction or exemption prescribed in Subparagraph 1 of the preceding paragraph ceases to exist, immediately notify the head office or a branch office of Local Tax Bureau, Tainan City. The general land value rate shall apply beginning in the following year (period).

The taxpayer should, if the reason of the house tax reduction or exemption prescribed in Subparagraph 2 of the first paragraph ceases to exist, immediately notify the head office or a branch office of Local Tax Bureau, Tainan City. The full house tax rate shall apply beginning the following month.

Article 8  This Self-Government Ordinance shall take effect on the date of promulgation.