Illegal Garages Also Taxable, Says Tax Bureau: Paying Taxes Doesn't Equal Legitimacy; Unreported Illegal Structures Will Face Back Taxes and Fines

Hsinchu County tax authorities are reminding residents that property taxes apply to all structures attached to land, regardless of their legal status. This clarification comes after some citizens questioned why they received property tax bills for unpermitted, self-built garages.

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For the sake of maintaining tax fairness, even illegal structures or additions must be declared and taxed according to the law.

The tax bureau stressed that the presence of a structure, and its actual use, necessitates tax registration and payment. It is irrelevant whether the building has obtained a legal construction permit. Paying property tax on an illegal structure, however, does not grant it legal status or make it permissible.

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Paying property tax is merely fulfilling one's national tax obligation; it absolutely cannot serve as a basis for changing an illegal structure into a legal one.

Authorities highlighted that unregistered or unpermitted constructions are a key focus during annual property tax audits. If discovered, individuals will be required to pay back taxes for previous years and will also be subject to fines. The bureau urged citizens to proactively report any new constructions or modifications, such as adding a garage, extending a rooftop, or enclosing a balcony, within 30 days of completion to avoid penalties and protect their rights.

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If discovered to have failed to declare and establish tax registration or change of use according to regulations, the tax authority will not only pursue back taxes for previous years but also impose fines according to the law.