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Don’t Worry About COVID-19 Taipei City Revenue Service Lowers the Tax Burden

  In order to alleviate the burden for industries and citizens affected by COVID-19, Taipei City Revenue Service provides the following measures to lower the House Tax, Vehicle License Tax, and Amusement Tax burden:
 
I. Application for Lowering House Tax on Hotels with partial non-business floors
  Please remember to submit the application within 30 days upon changes on the usage of houses. If the hotel industries downsize due to business affected by COVID-19, they can apply to the local tax authority for suspension on certain floors. If it is verified that certain floor is suspended, the house tax of that floor is levied at the rate of 2% (based on the house used for non-residential and non-business purposes) to lower the tax burden. Taipei City Revenue Service reminds that different tax rates are applied to the house tax depending on the purpose of usage and levied according to individual month. Besides, remember to declare with the local tax authority when that floor resumes operation later.

2. An unused vehicle applied for suspension is eligible for vehicle licence tax
  Due to the impact of the epidemic, the central government has planned to subsidize the vehicle license tax in 2020 for tour bus transportation industry and passenger car rental industry .Once the central authority makes the relevant regulations, Taipei City Revenue Service will cooperate accordingly. If business vehicles (including tour bus transportation industry, passenger car rental industry,freight transportation industry,etc.) are not in use for a long period of time,car owners can take both license plates, car license and the ID card to the nearest local Motor Vehicles Office to apply for suspension or revocation application. During the unused period,vehicle license tax is eligible for exemption on a daily basis.
 
3. Entertainment operators can apply for amusement tax reduction upon decreases in revenue
  Amusement tax is levied according to the business profile. If entertainment industry suffers decreases in revenue due to the epidemic, operators with assessed levies on amusement tax can apply for verification of amusement tax reduction from TRS in order to ease their burden.When the epidemic is ebbing away and revenue starts to recover,tax will be back to normal accordingly.Tax declarations on automatic amusement tax payment from the operators are based on actual income,and the amusement tax is reduced according to a decline in actual income.In that case,they don’t need to apply for amusement tax reduction from TRS.
 
  TRS explains that the COVID-19 tax e-column has been setup at their homepage https://tpctax.gov.taipei/. If people are unable to leave the house because of the COVID-19 epidemic, they can file applications online through the website or by phone, fax, mailing the application form, etc. In addition, if the tax payers are diagnosed with COVID-19 or are quarantined and hence cannot pay house tax, vehicle license tax or amusement tax on time, they can apply for extension or installment through tax e-column on the website.
 
  If you have any questions regarding local Tax, please call service number at (02)23949211 ext.181,182. ,and our staff will be glad to assist you.