自用住宅 變更後又恢復,須重新申請優惠地價稅
永慶新竹家樂城店
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2017-02-18 17:43:04
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【MyGoNews方暮晨/綜合報導】
近來有部分民眾於收到地價稅單時才發現,已停租或註銷營業登記之房屋,其後雖已改做自用住宅使用,但未於地價稅開徵40日前提出申請,喪失當年度享受優惠稅率課徵地價稅之權利。
稅捐機關進一步說明,清查自用住宅用地為地價稅年度清查之重點工作,民眾原適用自用住宅用地稅率課徵地價稅,因用途顯已變更或戶籍遷出,自無按自用住宅用地稅率課徵地價稅之適用,嗣後雖註銷營業或終止出租或將戶籍遷入,恢復為自住使用,依土地稅法第41條規定,仍應於地價稅開徵40日前本年度為106年9月22日前重新提出申請,核准後當年度即可適用自用住宅稅率課徵地價稅,如逾期申請,則自申請之次年起適用。
稅捐機關特別提醒民眾,如有上述情形,記得重新提出申請,才可再按自用住宅優惠稅率課徵地價稅,倘忽略未申請,應納之地價稅額將會高出4倍,千萬不要讓自身權益睡著了。
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