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財政部民國114年3月26日台財稅字第11300701150號
核釋114年期房屋稅課稅所屬期間首日（7月1日）起房屋使用情形變更之相關申報及適用稅率之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates relevant rules that taxpayers shall report relevant matters if there is a change in use of the house on the first day (1st, July) of the tax period and the house should be levied at the applicable tax rate starting from the 2025 tax period
