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I am a
foreigner, so how do I declare my Individual Income
Tax? |
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The Individual Income Tax is collected
by National Tax Administration of Central
Taiwan Province,Ministry of Finance.
Please contact them.
4F, No.2, Fusing Rd., Nantou City, Nantou
County 54062
TEL:049-2223067
FAX:049-2222057 |
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Which
tax should I pay when dealing in houses or lands? |
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In the case of purchasing houses or lands,
you shall pay the Deed Tax and the Stamp
Tax. If you sell lands, you have to pay the
Land Value Increment Tax.
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How to
contact you? |
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Service EMAIL:nantoutax@mail.nttb.gov.tw
(1) Head Offices
Service Number：(049)2222121
Toll-free Telephone Number：0800-496969
Address：No.2, Fusing Rd., Nantou City,
Nantou County 54062, Taiwan (R.O.C.)
(2) Jhushan Branch
Service Number：(049)2642053
Address：No.102, Gongsuo Rd., Jhushan
Township, Nantou County 55757, Taiwan (R.O.C.)
(3) Puli Branch
Service Number：(049)2982054
Address：No.250, Sec. 2, Jhongshan Rd., Puli
Township, Nantou County 54554, Taiwan (R.O.C.) |
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What
does "Taxpayer ID No." mean? |
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1.Since Jan. 01, 2001.
(1)The TAIWAN AREA RESIDENT CERTIFICATE has
been issued by the Bureau of Immigration of
the National Police Administration and bear
the "Taxpayer ID No." of Hong Kong and Macau
citizens, PRC nationals and Overseas
Chinese.
(2)ALIEN RESIDENT CERTIFICATES are issued by
the Foreign Affairs Division of the local
police bureau. They bear the "Taxpayer ID
No." of foreign taxpayers who reside in
Taiwan.
(3) For foreigners or nationals without
registered permanent residence in the Taiwan
Area who have not acquired any certificate
issued by the above authorities but are
required to pay taxes to the ROC government,
the foreigners can apply for the "Taxpayer
ID No." in person or by proxy to the Foreign
Affairs Division of their local police
bureau by submitting their passports; Hong
Kong and Macau citizens, PRC nationals and
Overseas Chinese can apply for the "Record
of ID No. in the Republic of China" to the
Bureau of Immigration and its service
offices in Taichung, Kaohsiung and Hualien.
2. The "Taxpayer ID No." consists of two
letters and eight numerals. The first letter
is the area code, the second letter is
compiled according to sex and issuing
authorities, i.e., AB, CD, the third to
ninth numerals are serial numbers, and the
tenth number is the check number. The “ID
No.” is the code number printed on the
"ALIEN RESIDENT CERTIFICATE". For instance：
(1)Mr. Robert W. Davison holds an "ALIEN
RESIDENT CERTIFICATE". His/Her ID No. on
this certificate is "AC12345678". This means
his/her "Taxpayer ID No." is "AC12345678".
(2)Ms. Carol Lee holds an "ALIEN RESIDENT
CERTIFICATE". Her ID No. on this certificate
is "HD12345678". This means her "Taxpayer ID
No." is "HD12345678". |
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What is
national tax? |
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The national tax is as follows:
1.Individual Income Tax.
2.Securities Transaction Tax.
3.Profit-seeking Enterprise Income Tax
Futures.
4.Transaction Tax.
5.Inheritance Tax Business Tax.
6.Gift Tax Tobacco & Alcohol Tax. |
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When
should one apply for the privileged land value tax
rate for self-use residential land? |
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The deadline for
application for the land value tax at a
special privileged rate is September 22nd in
the current calendar year, and this will be
postponed to the next day if the 22nd is a
holiday.
Applications submitted after the deadline
will become effective starting from the
following calendar year. |
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When is
tax payment due ? |
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The tax payment periods for aliens are
different for different lengths of resident
status in the ROC.
I. For an individual staying in the Republic
of China for not more than 90 days, the
income tax payable shall be withheld
directly at the time of payment by the
withholder in accordance with the
withholding rate. However, if one has income
occurring from property transaction,
occasional trade, interest from mortgages,
etc., he should declare and pay tax before
his departure.
II. For an individual staying in the
Republic of China over 90 days but less than
183 days the income tax payable shall be
withheld directly at the time of payment by
the withholder in accordance with the
withholding rate. (The employer is
responsible to prepare a "Tax Withholding
Statement" for the taxpayer while he is
filing a tax return.) Furthermore, income
derived from abroad for services rendered
within the ROC, or any income which has no
tax withholding statement to be prepared,
such as the income occurring from property
transaction, occasional trade, interest from
mortgages, etc., should be declared and tax
paid before departure.
III. Any individual staying in the Republic
of China for 183 days or more shall, before
May 31 of the current year, file the annual
income tax return for the preceding year.
However, any individual who intends to leave
the territory of the ROC in the interim of
the year, and will not return within the
same year, shall file his income tax return
one week before his/her departure. |
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The
house tax rates program? |
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The house tax is one
of the main resources of local governments.
To balance the development of each
county/city, the Act set up maximum and
minimum rates, and left the actual rates
enforced to be decided by the local
government.
The maximum and minimum rates-The house tax
shall be levied according to the current
value of the house at the following rates:
For a house used for residential purposes,
the rate shall not be lower than 1.38
percent nor higher than2.0 percent of its
current value. In a case where the house is
used for residential purposes by the owner
himself, the rate shall not be higher than
1.38 percent of its current value.
For a house used for business purposes, the
rate shall not be lower than 3.0 percent nor
higher than 5.0 percent of its current
value. In a case where the house is used a
private hospital or clinic, a professional
office or the premises of a non-profit civic
organization, the rate shall not be lower
than 1.5 percent nor be higher than 2.5
percent of its current value.
For a house used for both residential and
non-residential purposes, the house tax
thereon shall be levied at the respective
rate leviable on the area of a house for
residential and non-residential purposes,
provided, however, that the taxable area for
non-residential purposes shall not be less
than one-sixth of the total area of the
house. |
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When will
the land value tax be levied? |
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Land value tax is collected once a year. The
tax levying period is from November 1 to
November 30 every year.
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Tax
scope for far. |
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The items currently
subject to the levy of the stamp tax are:
1. Receipts of monetary payments: e.g.; the
receipt, slip, release, bank book, payment
record and the like issued to identify
monetary payments.
2. Deeds for sale of movables.
3. Contracting agreements: agreements
executed for the completion of a
specifically ordered work or task, e,g;
construction contracts, printing contracts,
OEM contracts and the like.
4. Deeds or contracts for sale, gratuitous
transfer, partition or exchange of real
estate or pledge of lien on real estate to
be submitted to government agencies for
registration. |
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