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How To Determine The Tax Location For Taxpayers Whose Property Is Not In One Place?

2007/6/25 15:59:00 40414

According to (87) the municipal tax three words 124 document stipulates that the taxable real estate across the county and county level, the taxpayer has a business organization, the tax authorities at the place where the independent accounting business is located, and no business tax is paid at the place where the property is located.

The property tax in the city's business units, whether or not the location of the independent accounting unit is within the scope of this Municipality, shall be paid in the city.

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How To Determine The Original Value Of Real Estate?

According to the three words and 124 document of the city tax, the original value of the property refers to the original price of the house recorded by the taxpayer in the book "fixed assets" according to the accounting system. If the taxpayer fails to record the property tax in accordance with the provisions of the accounting system, the original value of the property shall be adjusted according to the regulations.