2009-03-27
HotNews
房屋拆除應儘速申報註銷稅籍以節省稅負
字級大小
臺中市地方稅務局表示，房屋拆除改建應於30日內向地方稅務局申報註銷稅籍，經派員查證屬實後，在未重建完成期間內停止課徵房屋稅。 該局指出，依稅法規定房屋遇焚燬或拆除應於事實發生日起30日內申報註銷稅籍，即可准自當月份起免徵房屋稅，如逾期申報，則自申報日當月份起免徵房屋稅。若檢附市政府核發之拆除執照，則依據拆除日期，仍准予溯及至實際拆除月份起註銷房屋稅籍。 該局提醒轄內納稅人如有房屋拆除情形，應儘速申報註銷稅籍以節省稅負。如尚有其他稅務疑義，歡迎利用該處免付費電話：0800-086969洽詢。
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