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What is the national tax
 
Business Tax Collected by the National Tax
Administration and each local tax collection office
Customs Duty Collected by the Customs
Headquarters of the Ministry of Finance
Mining Lot Tax Collected by the Bureau of Mining of the Ministry of Economic Affairs
Commodity Tax Collected by the National Tax
Administration of the Ministry of Finance
Inheritance and Gift Tax Collected by the National Tax
Administration of the Ministry of Finance
Securities Transaction Tax Collected by the National Tax
Administration of the Ministry of Finance
Income Tax Collected by the National Tax
Administration of the Ministry of Finance
Futures Transaction Tax Collected by the National Tax
Administration of the Ministry of Finance
Tobacco & Alcohol Tax Collected by the National Tax
Administration of the Ministry of Finance

Category of Tax Objects & Scope Assessable Taxpayer
Individual Income Tax Individuals, either native or foreigners, who have income of sources in the R.O.C., no matter whether they reside in the territory of the R.O.C., shall be assessed the individual income tax in terms of their R.O.C. sourced income. Individual who has the income from the R.O.C. source
Profit-seeking Enterprise Income Tax Those profit-seeking enterprises which are operated in the territory of the R.O.C., no matter what their organization is, shall be assessed the profit-seeking enterprise income tax. Profit-seeking enterprise
Inheritance Tax

 
  1. Citizens who constantly reside within the R.O.C. shall be assessed the inheritance tax against all their legacy within or without the R.O.C. when they die.
  2. Citizens who constantly reside without the R.O.C. or non-R.O.C. citizens shall be liable for payment of the inheritance tax against their properties left within the R.O.C. when they die.
Executor in case there is one;inheritor or the donee in case that there is no executors;the legacy administrator who is legally appointed in case that there is neither executor nor inheritor.
Gift Tax Those citizens who constantly reside within the R.O.C. and who give their properties within or without the R.O.C. and those citizens who constantly reside without the R.O.C. and non-R.O.C. citizens shall be liable for payment of the gift tax when they give their properties within the R.O.C. Donor
Commodity Tax Any commodities as specified in the Statute for Commodity Tax, no matter whether they are locally manufactured or imported from abroad, shall be subject to the commodity tax, unless legally pecified otherwise.
  1. Domestic production:Manufacturer.
  2. Overseas Import: Consignee & holder of the bill of lading or the commodity.
  3. OEM Commodity: Original equipment
  4. manufacturer.

    However in case that the manufacture consignor is that of the taxable manufactured commodities, he shall apply with the tax authority for the registration of the manufacture onsignor as the taxpayer.
Securities Transaction Tax Any trading in securities shall be imposed the securities transaction tax.

However the trading of the bonds issued by the govern- ment of any level shall be exempted from the assessment of the securities transaction tax.
Securities Seller
Futures Transaction Tax All transactions conducted in the territory of the R.O.C.

on stock price index futures, stock price index futures options or stock price options shall be subject to he futures transaction tax.
Both selling and buying transactors
Business Tax Any goods or services sold in the territory of the R.O.C., including the imported goods, shall be subject to the business tax.
  1. Business entity which supplies goods or services.
  2. Consignee or holder of the imported goods.
  3. A recipient of services supplied by a foreign enterprise, institute, group or organization which has no permanent business establishment within the territory of the R.O.C.

    However if an international transport enterprise, though having no permanent business establishment within the territory of the R.O.C., appoints a local agent, that agent shall hold the status of a taxpayer.
Tobacco & Alcohol Tax In conformity with Article 1 & Article 3 of the Tobacco and Alcohol Tax Law, all tobacco and alcohol, either domestically produced or imported from abroad, shall be liable for the payment the tobacco and alcohol tax when they are out of factory or imported.
  1. Producer in case of the domestically manufactured tobacco & alcohol.
  2. Original equipment manufacturer in case of the tobacco & alcohol on an OEM basis.
  3. Consignee, holder of the bill of lading or commodities in case of the imported tobacco & alcohol.
  4. Auctioneer vendee in case of the tobacco & alcohol which is auctioned by court or other authorities with the taxes unpaid.
  5. Transferors or those who take the duty-free tobacco and alcohol for other uses or commodity; holder in case that the duty-free tobacco and alcohol do not comply with the duty-free regulations due to such a transfer or removal.
 
Notes :

  1. The individual income tax return shall be filed with the national tax administration or its subordinate branches where a domicile is registered at the filing time. For example, if the workplace and the domicile are not in the same county or city, one can file the tax return with the tax authority nearest to his/her workplace.
  2. The profit-seeking enterprise income tax return shall be filed with the subordinate branches of the national tax administration or the tax collection office of the place where the registration is made at the filing time.
  3. The inheritance tax and the gift tax return shall be filed with the tax collection authority of the domicile when the inheritee dies or the donor makes the donation; in case that the domicile is located in Taipei City or Kaohsiung City, the tax return shall be filed with the local national tax administration; while the domicile is registered in the province-administered cities, the return shall be filed with the branches of the national tax administration or the tax collection offices. For other regions in Taiwan province, the return shall be filed with the township or city office; for those who have the domicile set in Kinmen and Matsu, the return shall be filed with the local tax collection office.