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FAQ

   
   I am a foreigner, so how do I declare my Individual Income Tax?
 
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
   
   Which tax should I pay when dealing in houses or lands?
 

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.
 
   
   How to contact you?
 
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.)
   
   What does "Taxpayer ID No." mean?
 
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".
   
   What is national tax?
 
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.
   
   When should one apply for the privileged land value tax rate for self-use residential land?
 
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.
   
   When is tax payment due ?
 
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.
   
   The house tax rates program?
 
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.
   
   When will the land value tax be levied?
 

Land value tax is collected once a year. The tax levying period is from November 1 to November 30 every year.
 
   
   Tax scope for far.
 
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.