Tax Bureau,Taituung County
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* Brief Intorduction
* Subject and scope:
  The land value tax is imposed on land that has been assigned a value except if land which has been assigned a value is also being used as farm land.
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Taxpayer:

  Landowner or pledger, bestowee and the farmer, and land user who is designated to be responsible for paying the land value tax
* Main applicable laws and regulations:
  Land Tax Act, Enforcement Rules of the Land Tax Act, The Equalization of Land Rights Act, The Agricultural Development Act, Enforcement Rules of the Equalization of Land Rights Act
* Subject and scope:
  For all houses attached to land and on such other buildings, which enhance the utility value of these houses
* Taxpayer:
  * house owner
  * pledger who creates the pledge
* Main applicable laws and regulations:
  House Tax Regulation, Taipei City Autonomous Regulation for Imposition of House Tax, Taiwan Province Enforcement Rules of Imposition of House Tax, Kaohsiung City Enforcement Rules of Imposition of House Tax, and Taitung County Enforcement Rules of Imposition of House Tax
* Subject and scope:
  Land value increment tax is collected or pre-collected on the total incremental value at the time of the transfer of the title of land, or the establishment of pledge with land, which has previously been set at a certain value.
* Taxpayer:
  * For land transferred with compensation, the original land owner.
  * For land transferred without compensation, the acquired title owner.
  * For land with pledge established, the pledger.
* Main applicable laws and regulations:
  Land Tax Act, Enforcement Rules of the Land Tax Act, The Equalization of Land Rights Act, The Agricultural Development Act, Enforcement Rules of the Equalization of Land Rights Act
* Subject and scope:
  For transactions involving purchases and sales, acceptance of pledge, exchange, bestowal or partition of or on immovable property, or acquisition of ownership thereof, the deed tax shall be reported and paid. However, if the land is located in an area where land value increment tax is assessed, the deed tax shall be exempted.
* Taxpayer:
  * Deed tax on a purchase and sale: to be reported and paid by the purchaser.
  * Deed tax on the creation of a pledge : to be reported and paid by the pledgee.
  * Deed tax on an exchange: to be reported and paid by each party to the exchange on the portion allocated to each party.
  * Deed tax on a bestowal or a donation: to be reported and paid by the donee.
  * Deed tax on a partition: to be reported and paid by the partitioner.
  * Deed tax on an acquisition of ownership: to be reported and paid by the owner.
* Main applicable laws and regulations:
  Deed Tax Act
* Subject and scope:
  The owner of any form of transportation equipment using public roads or rivers, notwithstanding whether the use is for public, private or military purposes, is applied. Transportation equipment is defined as vehicle and vessels.
* Taxpayer:
  Owners or users of any form of transportation equipment
* Main applicable laws and regulations:
  Vehicle License Tax Act, Taitung County Rules of Imposition of Vehicle License Tax
* Subject and scope:
  * Cinema, Professional singing, dancing and all kinds of performances and competitions
  * Dance halls
  * Billiard halls, bowling alleys, golf clubs and the like that are provided as a form of recreation for consumers
* Taxpayer:
  A person who pays the price to enjoy the amusement
* Main applicable laws and regulations:
  Entertainment Tax Law, Taitung County Rules of Imposition of Entertainment Tax
* Subject and scope:
  * Receipts of monetary payments
  * Deeds for sale of movables
  * Contracting agreements
  * Deeds or contracts for sale, gratuitous transfer, and partition of real estate
* Taxpayer:
  * A person who executes monetary receipts
  * A person who executes contracting agreements or executes contracts or deeds for sale, gratuitous transfer, partition or exchange of real estate
* Main applicable laws and regulations:
  Stamp Duty Law, Enforcement Rules of the Stamp Duty Law
     
Logo Tax Bureau,Taitung County 
Address:No.729, Sec. 2, Jhongsing Rd., Taitung City, Taitung County , Taiwan (R.O.C.)
Tel:089-231600 Fax:(089)232141 Free service hotline:0800-826969;0800-086969 ||
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