In the case where the Lessee is obligated to deduct any withholding tax from any amount payable by the Lessee to the Lessor in accordance with this Lease Agreement, the Lessee shall deduct such withholding tax fully and accurately and deliver it to the Revenue Department within the period prescribed by law. In this case, the Lessee must immediately issue a withholding tax confirmation letter concerning such tax deduction and deliver it to the Lessor as evidence.
5.2 The Lessee shall be liable to pay housing and land taxes (or any other taxes imposed under applicable law after the date of this Agreement in replacement or in addition thereof) in accordance with the area of the Leased Premises, including any taxation, stamp duty (including stamp duty affixed to this Agreement) or other amount in connection with this Agreement and the Leased Premises which is required to be paid to any governmental authority, such as signboard tax, value added tax etc. (except for the corporate income tax of the Lessor calculated from the Rent) throughout the Lease Period. The Lessor shall notify the amount of the housing and land taxes to the Lessee on a monthly basis and the Lessee shall pay housing and land taxes to the Lessor within the due date set out in such notification. If any such amount is paid by the Lessor, the Lessee shall reimburse the Lessor for such amount within 5 (Five) days after the date of receipt of notice from the Lessor.
Furthermore, the way to calculated of the household tax according to the law as of the execution dated is 12.5% of the rental fee multiply by 8 and divide by 7, in order that, the way to calculated of the household tax can be change by the law as mentioned in the first paragraph
5.3 The Lessee shall pay any official registration fees in connection with the execution or registration of this Lease Agreement (if applicable).