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Subject and
scope: |
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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: |
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Landowner or pledger, bestowee and
the farmer, and land user who is
designated to be responsible for
paying the land value tax |
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Main
applicable laws and regulations:
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| |
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 |
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Subject and
scope: |
| |
For all houses attached to land and
on such other buildings, which
enhance the utility value of these
houses |
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Taxpayer: |
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 |
house owner |
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pledger who creates the pledge |
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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 |
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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. |
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Taxpayer: |
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For land transferred with
compensation, the original land
owner. |
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For land transferred without
compensation, the acquired title
owner. |
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For land with pledge established,
the pledger. |
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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 |
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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. |
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Taxpayer: |
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Deed tax on a purchase and sale: to
be reported and paid by the
purchaser. |
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Deed tax on the creation of a pledge
: to be reported and paid by the
pledgee. |
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|
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. |
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Deed tax on a partition: to be
reported and paid by the partitioner. |
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|
Deed tax on an acquisition of
ownership: to be reported and paid
by the owner. |
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Main
applicable laws and regulations: |
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Deed Tax Act |
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Subject and
scope: |
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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. |
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Taxpayer: |
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Owners or users of any form of
transportation equipment |
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Main
applicable laws and regulations: |
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Vehicle License Tax Act, Taitung
County Rules of Imposition of
Vehicle License Tax |
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Subject and
scope: |
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Cinema, Professional singing,
dancing and all kinds of
performances and competitions |
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Dance halls |
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Billiard halls, bowling alleys, golf
clubs and the like that are provided
as a form of recreation for
consumers |
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Taxpayer: |
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A person who pays the price to enjoy
the amusement |
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Main
applicable laws and regulations: |
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Entertainment Tax Law, Taitung
County Rules of Imposition of
Entertainment Tax |
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Subject and
scope: |
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Receipts of monetary payments |
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Deeds for sale of movables |
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Contracting agreements |
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Deeds or contracts for sale,
gratuitous transfer, and partition
of real estate |
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Taxpayer:
|
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A person who executes monetary
receipts |
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A person who executes contracting
agreements or executes contracts or
deeds for sale, gratuitous transfer,
partition or exchange of real estate |
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Main
applicable laws and regulations: |
| |
Stamp Duty Law, Enforcement Rules of
the Stamp Duty Law |
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