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Tax Administration

Autonomous Ordinance of Reduction & Exemption of Land Value Tax, House Tax, and Deed Tax to Promote the Private Participation in Infrastructure Project of Kaohsiung City (announced on June 4, 2001)

Kao-Shi-Fu-Tzai-2-Tzi Order No. 19383 on June 4, 2001
  • Article 1
    The Autonomous Ordinance is stipulated in accordance with the regulation of Paragraph 2, Article 39 of the Law for Promotion of Private Participation in Infrastructure Projects (abbreviated as “the Law” hereafter).

  • Article 2
    The government of the Kaohsiung City especially stipulates the Autonomous Ordinance to draw private investment. It provides incentives, as an encouragement, to stimulate the economics.

  • Article 3
    When private institutions participate in any major infrastructure project of the city defined in Article 3 of the Law, the lands used by the institutions are exempted from land value tax during the period of construction or operation, after the approval from the competent authorities is obtained. The period can be as long as five years from the date of commencement of construction or operation, respectively.

  • Article 4 
    When private institutions participate in any major infrastructure project of the city defined in Article 3 of the Law, the house tax of houses used by the institutions are reduced, by 50 %. The period can be as long as five years from the month of usage.

  • Article 5 
    When private institutions participate in any major infrastructure project of the city defined in Article 3 of the Law, the real estate obtained or recorded for right of dien during the period of construction or operation receives a discount of 30 % for its deed tax.
    The above-mentioned real estate is supposed to be re-imposed its originally discounted deed tax if being transferred or changed for other purposes within five years from the date the deed tax is reported.
    Built by private institutions, the real estate obtained by the government of Kaohsiung City is exempted from any deed tax, according to Subparagraph 1, 2, and 3 of Paragraph 1, Article 8 of the Law.

  • Article 6 
    For cases qualified for the regulations of reduction & exemption in Article 3 to Article 5, the taxpayer should submit the letter of application and relevant evidential documents to apply to the Revenue Service Office, Kaohsiung City in accordance with the following regulations:
    (1) Application of reduction & exemption of land value tax in accordance with the regulation in Article 3 should be submitted forty days earlier before land value tax is imposed each year (phase); late application is to be applied from the following year. For those approved previously and maintaining its purposes, the application is waived later.
    (2) Application of reduction of house tax in accordance with the regulation in Article 4 should be submitted within thirty days from the date reasons of reduction start to apply; late application is to be applied from the month of application.
    (3) Application of reduction & exemption of deed tax in accordance with the regulation in Article 5 should be submitted when reporting the deed tax.
    The cases of reduction & exemption of land value tax in accordance with the regulation of Subparagraph 1 of the paragraph above should be reported to the Revenue Service Office, Kaohsiung City when the reasons of reduction & exemption desist and should be returned to the imposition of regular land value tax from the following year (phase).
    The cases of reduction in house tax in accordance with the Subparagraph 2, Paragraph 1 of the paragraph above should be reported to the Revenue Service Office, Kaohsiung City when the reasons of reduction desist and should be returned to the imposition of full amount from the following month.

  • Article 7 
    The land of same lot number or the house of same construction number should be calculated proportionately for the reduction & exemption of land value tax and house tax in terms of the portion of usage area if its usage condition is only partially eligible for the Autonomous Ordinance.

  • Article 8 
    After the Autonomous Ordinance is enforced, private institutions participating in major infrastructure projects of the city shall abide by the regulations of the Autonomous Ordinance with respect to land value tax, house tax, and deed tax. However, if other legal regulations are more advantageous for private institutions, then the most advantageous ones apply.

  • Article 9 
    The Enforcement Rules of the Autonomous Ordinance are to be stipulated by the government of Kaohsiung City separately.

  • Article 10 
    The rules are to be enforced from the date of announcement.