◎ Inherit the land need to re-apply for their own use residential land applicable tax rate levied land tax.
Mr. Weng taxes at people call to ask his mother for all the original land occupied by the approved taxes at the special tax rate of residential land land tax, years 104 after his mother's death, he is still living in the house on the land, received 104 tax on land value tax, a lot more expensive than before, why? Taxing Kaohsiung, said the Land Tax Law Article 41 stipulates that the land can apply special tax, the land owner shall annually (of) the land tax levy of 40 days (ie September 22) before making the application, late application who, the following year from the application (s) become applicable.
The purpose is not approved before the changes were later re-apply for free. The so-called "authorized prior to use and not change who later apply for Free" referring to the same person in terms of land ownership, such as when there is transfer of ownership of land, although use has not been changed, the new owner should still be in accordance with the Land Tax Law Article 41 Article re-apply to the competent tax collection authority. And so-called "transfer" includes inheritance transfer. Kaohsiung taxing questions on Mr. Wong further explanation, Mr. Weng's mother died in March after years 104, no man in the house set membership, in accordance with the provisions of Article 9 of the land tax, land occupied dwellings found to land owner or his spouse, relatives in the local household registration office finish, and no rental or business use of the land for residential prevail, although the actual place of residence, should depend on the availability Jun do household registration, although it is in Mr. Weng years 104 on October 26 will move into the household registration, on the same day by applying the tax rate levied on residential land occupied land value tax, in line with the audited Although, it has been more than September 22, we can only apply from the beginning of years 105.
