House Tax Act Article 4

The house tax is levied on house-owner; for houses with land use rights, the tax is levied on the holder of such rights; in cases of house set with Dien right, the tax is levied on the Dien-holder. For jointly owned houses, the tax is levied on the joint owners, with one owner presumed to pay; if no presumption is made, the current resident or user shall pay on behalf of the owners.In the case of tax payment on behalf of the joint owners as mentioned in preceding paragraph, the portion of the tax beyond the payer’s responsibility can be claimed from other co-owners.If the address of the house-owner, holder of land use rights, or Dien -holder is unknown or not residing at the house, the tax shall be paid by the manager or current resident. If rented out, the lessee is responsible for payment, deductible from rent.For houses that have never had ownership registered and the owner is unknown, the house tax is levied on the person listed as the constructor on the license of permit; if no license of permit exists, it's levied on the person listed on the construction license; if no construction license exists, it's levied on the current resident or manager.If the house is trust property, the trustee shall be the taxpayer of the house tax during the existence of the trust relationship. If there are two or more trustees, the provisions of Paragraph 1 regarding jointly owned houses in the first paragraph shall apply.