Tax System

Taxes in Taiwan are categorized into national and municipal according to the allocation of tax revenues.

The ultimate authority on matters of taxation in Taiwan is the Ministry of Finance (MOF) [http://www.mof.gov.tw]. It is empowered to draft, enact, and interpret laws and regulations related to taxation, enforce taxation law on an administrative level, formulate taxation policies, and levy and collect taxes.

The National Tax Administration (NTA) is a subordinate agency of MOF and is responsible for the enforcement of national tax laws (except for the Customs Law). Currently, there are five NTAs; namely, Taipei National Tax Administration; Kaohsiung National Tax Administration; National Tax Administration of Northern Taiwan Province; National Tax Administration of Central Taiwan Province; and National Tax Administration of Southern Taiwan Province.

The City/County Tax office is a subordinate agency of the city or county government and is established to collect municipal taxes.

In Taiwan, each tax is legislated by a specific tax law. For example, income tax is imposed by the Income Tax Law while estate and gift taxes are under the Estate and Gift Tax Law. Other tax laws include Commodity Tax Statute, Value-Added and Non-Value-Added Business Tax Law, Stamp Tax Law, Deed Tax Statute, etc. The classification of taxes according to the competent tax collection authority is listed below:
Classification of Taxes by Collection Authority-in-charge
Classification of Taxes by Collection Authority
NTA City/County Tax Office
Income Tax Land Tax
Estate and Gift Tax Building Tax
Business Tax (VAT and Non-VAT) Deed Tax
Commodity Tax Amusement Tax
Tobacco and Wine Tax Stamp Tax
Securities Transaction Tax Vehicle License Tax
Mining Lot Tax


Related external links

Ministry of Economic Affairs http://w2kdmz1.moea.gov.tw/english/index.asp
Ministry of Finance http://www.mof.gov.tw/engWeb/default.asp
Taxation Agency, Ministry of Finance http://www.dot.gov.tw/en/index.asp
Directorate General of Customs, Ministry of Finance http://wwweng.dgoc.gov.tw/english.asp
Small and Medium Enterprise Administration, Ministry of Economic Affairs http://www.moeasmea.gov.tw/Eng/index.asp
National Tax Administration of Northern Taiwan Province http://www.ntx.gov.tw/FrontEnd/english/
National Tax Administration of Central Taiwan Province http://www.ntact.gov.tw/EnglishWeb/e_index.asp
National Tax Administration of Southern Taiwan Province
http://www.ntas.gov.tw/county/ntas_h/english/index.jsp
Taipei National Tax Administration http://www.ntat.gov.tw/county/ntat_ch/ntat_en/home.jsp
Kaohsiung National Tax Administration http://www.ntak.gov.tw/ntak-eng/about/history.asp

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