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◎ Housing wife for her husband to use as a factory, housing tax levied shall be halved.
(Taichung News) Taichung City Government Local Taxation Bureau said factory legal registration of its own use for the direct production of housing property tax levied by half, house wife all for her husband to use as a factory, not housing tax levied by half.
IRD instructions, Housing halved plant applicable taxes, in addition must comply with the legally registered outside plant requirements, which must comply with the following Housing "Owned", the (1) for the factory as a company or body organizer, their houses shall be all of the company or body itself. (2) factory for the organizers of the partnership, the partnership should be the cause of all houses or factory management counseling by law to register itself responsible for all operating plants. (3) As for the plant Duzijingying, their houses shall be established in accordance with the registration rules to register the plant responsible for operating the plant itself all. The wife or husband of the house used as a factory for the spouse, because of different ownership does not comply with the provisions of "owned housing," housing tax can not be halved.
The council also said that where the legal registration of its own factories comply with these requirements for the use of the direct production of housing, the taxpayer can attach the plant to the Board apply for business registration certificate with tax halved housing tax. If you have any problem, you can take advantage of free phone 0800-086969 or 04-22585000 press 1 then the call center. There will be someone to provide services.
