For all houses attached to land and on
such other buildings, which enhance the
utility value of these houses
Taxpayer:
1.
house owner
2.
pledger who creates the pledge
Main applicable laws and regulations:
House Tax Regulation, Taipei City
Autonomous Regulation for Imposition of
House Tax, Taiwan Province Enforcement
Rules of Imposition of House Tax,
Kaohsiung City Enforcement Rules of
Imposition of House Tax, and Taitung
County Enforcement Rules of Imposition
of House Tax
