下載住商APP 2008-01-11
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未辦保存登記之房屋，仍應辦理房屋稅設籍
字級大小
臺中市稅捐處表示，房屋稅係以附屬於土地之各種房屋，以及增加該房屋使用價值之建築物為課徵對象，基於實質課稅原則，無照違章建築或未辦保存登記的房屋，亦屬房屋稅課徵範圍，應依規定向稽徵機關辦理設籍。 該處進一步說明，為符合便民要求，房屋所有權人只要出具切結書敘明房屋權利來源，並承諾如有不實或發生糾紛時，願負法律責任，及如遭受取締依法拆除時，絕不以任何理由主張法外權利等，即可受理。
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