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Tax Bureau: Residents with Damages from Natural Disasters Eligible to Apply for Tax Reductions or Exemptions and Subsidies

Tax Bureau: Residents with Damages from Natural Disasters Eligible to Apply for Tax Reductions or Exemptions and Subsidies
Sep. 16, 2016
By Wong Weizhi, General Report

Typhoon Moranti devastated Kinmen and left damage behind everywhere. To help taxpayers protect their interests, the Tax Bureau of Kinmen County Government reminded the public not to be in a hurry to clean up the mess if there were damages from natural disasters. Instead, they had better take photos to preserve evidence beforehand in order to apply for tax deductions or exemptions and subsidies later on.

According to the Tax Bureau, taxpayers suffering typhoon damages that achieved tax deduction or exemption standards could submit lists of damages and proof documents to the Tax Bureau to apply for house tax, land value tax, vehicle license tax and amusement tax reduction or exemption within 30 days. People should file applications in accordance with the actual damages.

The Tax Bureau would also send personnel to conduct damage inspection in each town and figure out different tax reductions and exemptions to be given. Residents with questions may call 325197 ext. 301, 303, 305, 311 or 312 for further information.

1. House tax: Homes with damage achieving 30% but less than 50% of the entire surface area would be given a 50% house tax reduction. Typhoon disaster victims may apply to the Tax Bureau for house tax reductions within 30 days after the disaster.

2. Land value tax: As set forth in Article 12 of the Land Tax Reduction and Exemption Regulations, “Land subject to environmental constraints, including landslide, subsidence, loss or sand dust, or technically unusable land is exempted from land value tax.” The owner or lessee of the land damaged by a natural disaster is required to file the application 40 days before collection of land value tax begins.

3. Vehicle license tax: Owners of cars and motorcycles (151cc or bigger) that have soaked in water and damaged as a result of a natural disaster and require repairs before they can be used again or are impossible to repair and have been filed with the Department of Motor Vehicles for license suspension or discarding may submit proof documents from the Department of Motor Vehicles to apply to the Tax Bureau within one month after the disaster for reimbursement of already paid vehicle license tax for the period since the date of the disaster.

4. entertainment tax: Registered amusement businesses becoming unable to operate as a result of a natural disaster may apply to the Tax Bureau for permission to subtract the number of days in which operation has become impossible and the amusement tax to be paid will be reduced proportionally.

In addition, people with damages resulted from natural disasters can also apply to Kinmen County Government for disaster relief funds. According to the Guidelines for Issuance of Natural Disaster Relief Funds, Kinmen County residents with homes completely destroyed in a disaster and without a place to live may be issued NT$20,000 per household member for up to five household members. Half the amount per household member may be issued to people with homes half-destroyed. However, NT$200,000 at the maximum may be issued for entirely destroyed homes built with RC and half the amount for half-destroyed RC homes.

For homes flooded up to 50cm or higher and the property is so damaged that the livelihood of the household is affected, NT$5,000 may be issued for each household member for up to five household members.


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  • Date:2016-12-08