House Tax Act Article 7

Taxpayers should submit related documents and report to the local competent tax authority the relevant matters and usage of the house within thirty days from the date of completion of the construction of the house; when there is any addition, reconstruction or transfer or setting the right of Dien, the taxpayer shall do the same.If a change in the use of the house, except for the cases that the change results in an increase in the amount of tax, the taxpayer should report the change to the local competent tax authority 40 days before the commencement of the next collection period. If the change results in an increase in the amount of tax, taxpayers should report the change to the competent tax authority 40 days before the commencement of current collection period. After the tax amount with the change has been approved by the competent tax authority, if there are no other changes, no further report is required. In instances where the tax amount is reduced due to a change in the use of the house, if the report is late, it will be applicable from the next collection period after the report; if the tax amount is increased, it will be applicable from the next period of the change. The same applies to late report or failure to report.