Under the House Tax Act, any structure that increases the utility or value of a house may be subject to house tax, including illegal or unauthorized constructions. Accordingly, whether a property is subject to house tax does not merely depend on its legality.
Concerning this issue, Ms. Jenny Lin, Senior Consultant and Certified Public Accountant of the Firm, shares key considerations regarding house tax obligations and the types of properties subject to house tax in the December 2025 issue of the “Money 錢” magazine.
News Link：https://cmnews.com.tw/article/money-b66bcc0b-ecf9-11f0-829c-3ab92c2da3f7
Profile of Accountants and Consultants：Ms. Jenny H. Y. Lin