Jiasian Resort Hotel, which locates at Zhongxiao Rd., Jiasian District, Kaohsiung City, has been transferred to the enforcement process through the Kaohsiung Branch by the Revenue Service of Kaohsiung due to tax arrears of the house tax and land value tax since 2006.
The Kaohsiung Branch has auctioned the real property since 2015, however, after many times of reduced price auctions, the real property has not been bought and the auction has failed to be completed.
In 2016 and 2017, the Kaohsiung Branch had restarted the auction process twice, however, there was still no one participated in the auctions of the real property. The Branch could only issue a certificate to the transferring authority and enforce the real property again in the future.
Until March 2019, the Revenue Service of Kaohsiung decided to transfer the case to the Kaohsiung Branch for enforcement and applied for another auction of the real property.
Therefore, the Kaohsiung Branch asked a real estate appraiser to conduct an appraisal again, the price was NTD (same below) 12,630,942 and the basic price had been set to NTD 12,775,000 by the undertaking enforcement officer after a comprehensive evaluation of multiple reasons. The first auction process had been held on December 15, 2020.
After opening of bids, a biotechnology company had concluded the auction with NTD 13,275,000 and the proceeds of the conclusion of the auction was distributed by the Kaohsiung Branch. The total amount around NTD 4,000,000, the overdue land value tax and house tax owed by Jiasian Resort Hotel from 2006, could finally be paid in full amount after many times of enforcement processes of tax arrears. The case was concluded after the enforcement.