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The taxation system of Taiwan is
subdivided into the category of
national tax and local tax in
accordance with the Act Governing
the Allocation of Government
Revenues and Expenditures. |
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National tax: Includes nine taxes |
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Tax |
Tax Agency |
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Income tax |
To be levied by the National
Tax Administration, Ministry
of Finance. In Taitung
County, it is to be levied
by Southern National Tax
Administration Taitung
County Branch of the
Ministry of Finance.
Tel.: 360001 |
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Inheritance and Gift tax |
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Commodity tax |
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Securities transactions Tax |
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Futures Transactions Tax |
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Business tax |
To be levied by the National
Tax Administration on
January 1, 2003. |
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Wine & tobacco tax |
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Customs |
To be levied by the
Directorate General of
Customs, the Ministry of
Finance. |
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Mining lot tax |
To be levied by the Bureau
of Mines, MOEA |
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Local
tax: District city and county (city)
tax including eight taxes |
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Tax |
Tax Agency |
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Farm tax |
To be levied by the Revenue
Service Office in each
country or city; also,
Revenue Service Office in
Taitung County.
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Land value tax |
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Land value increment tax |
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House tax |
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Deed tax |
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Vehicle license tax |
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Stamp tax |
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Amusement tax |
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