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Subject and
scope: |
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For all houses attached to land and
on such other buildings, which
enhance the utility value of these
houses.
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Taxpayer: |
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house owner |
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pledger who creates the pledge
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Main
applicable laws and regulations: |
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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
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