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違章建築房屋，仍應申報稅籍課徵房屋稅
字級大小
臺中市稅捐稽徵處表示，常有納稅人詢問，違章房屋又沒有權狀，何以要申報稅籍繳納房屋稅? 臺中市稅捐稽徵處指出，房屋稅乃以附著於土地的各種房屋，及有關增加該房屋使用價值的建築物為課徵對象。換句話說，不管有沒有產權登記，都在課稅範圍。房屋稅的繳納，僅表示納稅義務的履行，千萬不要認為繳了房屋稅就是合法的房屋。 臺中市稅捐稽徵處籲請房屋所有權人於房屋建造完成日起30日，檢附有關證明文件向房屋所在地的稅捐處申報稅籍，以免權益受損或因此發生漏稅情事而遭受處罰。
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