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Tax Administration

Guidelines for Examining Applications for Partially Deleting Prohibition of Disposition by Revenue Service Office of Kaohsiung City

Considered and adopted in the 1007th government administration meeting on July 30, 2002. 
Promulgated by Kaohsiung City Government by Kao-Shi-Fu-Tzai-2-Tzi Order No. 0910038361 on August 19, 2002
  • 1.In order to increase income of the public treasury and avoid piling up of overdue tax, these Guidelines are set forth to help solve the problem of partially deleting prohibition of disposition, for taxpayers who want to sell part of their property under prohibition of disposition registration in order to repay part of the overdue tax, mortgage loans due to financial institutions, or provisional appropriation loans arising from natural disasters or incidents.

  • 2.The property under prohibition of disposition in these Guidelines refers to land and houses.

  • 3.Money obtained from the sale of taxpayers’ property applicable to the partial deletion of prohibition of disposition in these Guidelines shall be used preferentially to repay overdue tax, mortgage loans of relevant financial institutions and provisional appropriation loans arising from natural disasters or incidents.

  • 4.In order to be eligible for applying for partially deleting prohibition of disposition, taxpayers’ property being prohibited from disposition should not be proposed for prohibition of disposition by other organizations apart from the Revenue Service Office of the City, and should be mortgaged by financial institutions to which the mortgage belongs.

  • 5.From the money obtained from sale of the property after partial deletion of prohibition of disposition, the Land Value Increment Tax of the transferred land shall be lawfully and preferentially deducted. Apart from this, the payable House Tax and Land Value Tax of the transferred property shall also be deducted. Allocation of the remaining amount shall be negotiated.

  • 6.When submitting applications pursuant to these Guidelines, taxpayers shall attach the letter of consent from institutional creditors, the letter of consent from creditors of provisional appropriation loans arising from natural disasters or incidents and the estimated selling price, and apply with written form to the Revenue Service Office of the City. Letter of consent and application form are available in the Revenue Service Office of the City free of charge.

  • 7.Amount of overdue tax to be repaid shall be negotiated and determined by the Revenue Service Office, the institutional creditors and the creditors of provisional appropriation loans arising from natural disasters or incidents, but shall not be less than one-fifth of the remaining amount of the property’s selling price after deducting the payable Land Value Increment Tax and the payable House Tax and Land Value Tax of the transferred property.

  • 8.When settlement is reached, the minutes of negotiation shall be prepared and reported to the Finance Bureau for approval. After this, the taxpayer should first submit the repayment money and pay the overdue tax such as Land Value Increment Tax, House Tax and Land Value Tax, etc. according to the negotiation result, or obtain documentary proof from the creditor bank that guarantees the taxpayer’s fulfillment of the negotiation result. Application for partially deleting prohibition of disposition shall then be processed on this basis.

  • 9.These Guidelines are in force after being proposed for consideration at the government administration meeting, so do their amendments.