During approved taxation if confirm that underreporting, it must to pay levy.
Taxing at the Kaohsiung City said: Chen all occupied residential land, due to the recent discovery of household registration taxes to move out of the inventory, has been changed according to the general land tax rate and levying land tax levied on the difference between the premium tax year have been questioned Chen according to taxes paid in full at the issuance of tax bills, why pay an overdue tax?
HERE Description: According to the provisions of the Tax Collection Act 21, according to the law should be taxing authority pursuant to tax membership book or look up information on the bottom of taxes levied on the approved, during its nuclear Lesson 5 years; in the period core classes, Another discovery by the applicants of those taxes, should be levied according to the law and to punish or without the discoverer of nuclear lesson during the period, could no longer pay an overdue tax penalties.
Chen all occupied residential land from 1996 onwards because of household registration move empty households, has been non-occupied residential land belongs to, should be changed according to the general land tax levied on land value tax, and in accordance with the provisions of the nuclear period classes, underpaid the last five years for personal use the difference between the premium tax residential land and general land tax rates, as part of the core courses has exceeded the period will no longer back taxes.
HERE appeal:-occupied residential land as a result of the household registration move, rent or for business use, caused by discrepancies occupied residential land specified, please change within 30 days from the date of taxes to the jurisdiction of the sub-office application to change the general land tax assessment, seized by customs taxes as JI, except there should be retroactive tax outside three times less likely to be liable to fines, worth the candle.
