|
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. |
|
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: |
|
1. |
house owner |
|
2. |
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: |
|
1. |
For
land transferred with
compensation, the original land
owner. |
|
2. |
For
land transferred without
compensation, the acquired title
owner. |
|
3. |
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: |
|
1.
|
Deed
tax on a purchase and sale: to
be reported and paid by the
purchaser. |
|
2. |
Deed
tax on the creation of a pledge
: to be reported and paid by the
pledgee. |
|
3. |
Deed
tax on an exchange: to be
reported and paid by each party
to the exchange on the portion
allocated to each party. |
|
4. |
Deed
tax on a bestowal or a donation:
to be reported and paid by the
donee. |
|
5. |
Deed
tax on a partition: to be
reported and paid by the
partitioner. |
|
6. |
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: |
|
1. |
Cinema, Professional singing,
dancing and all kinds of
performances and competitions |
|
2. |
Dance halls |
|
3. |
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:
|
|
1. |
Receipts of monetary payments |
|
2. |
Deeds for sale of movables |
|
3. |
Contracting agreements |
|
4. |
Deeds or contracts for sale,
gratuitous transfer, and
partition of real estate |
|
|
Taxpayer: |
|
1. |
A person who executes monetary
receipts |
|
2. |
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 |
