25575690https://english.tpctax.gov.taipei/News_Content.aspx?n=DE88F89B85BB984F&s=6C7E8D18257D391FHouse Tax<style>table {width: 100%; border-collapse: collapse; margin: 20px 0;}th,td {border: 1px solid #ddd; padding: 8px; text-align: left;}th {background-color: #f2f2f2;}.note {font-size: 0.9em; margin-top: 10px;}</style><div class="h1">Tax rates and how to calculate</div><h2>House tax rate table (from July 1, 2024)</h2>Amendments to House Tax Act were promulgated on January 3rd, 2024 by President and implemented on July 1st, 2024.<table><thead><tr><th colspan="2" rowspan="2" scope="col">House usage</th><th rowspan="2" scope="col">Number of houses held</th><th colspan="2" scope="col">Statutory tax rate</th></tr><tr><th scope="col">Lowest</th><th scope="col">Highest</th></tr></thead><tbody><tr><td rowspan="7">For residential purposes</td><td rowspan="2">Owner-occupied</td><td>Within 3 houses nationwide (Note 2)</td><td colspan="2">1.2%</td></tr><tr><td>Single owner-occupied houses: A person, whose spouse, and minor children only own 1 house nationwide, with a current value below a certain benchmark. (Note 3)</td><td colspan="2">1%</td></tr><tr><td>Leased for public welfare purposes (Note 4)</td><td>No limitation</td><td colspan="2">1.2%</td></tr><tr><td rowspan="3">Others (Note 1)</td><td>Leased with a declared rental income reaching the local rental standard or inherit jointly-owned residential properties.</td><td>1.5%</td><td>2.4%</td></tr><tr><td>Houses for sale with residential purposes as stated in the Usage License held by the builders within 2 years.</td><td>2%</td><td>3.6%</td></tr><tr><td>Others usages</td><td>2%</td><td>4.8%</td></tr><tr><td colspan="2">For business, private hospitals, clinics, or freelance offices</td><td>3%</td><td>5%</td></tr><tr><td>For non-residential purposes</td><td colspan="2">Used by non-profit civil associations</td><td>1.5%</td><td>2.5%</td></tr></tbody></table><div class="note">Note 1: The tax rates adopted for other residential purpose houses is under amendment process. The amendment draft of "Taipei Municipal Government Ordinance of House Tax Levy" complies with "The standard to determine the benchmark of current value of single owner-occupied houses, and the standard of differential house tax rates and bracket" promulgated by Ministry of Finance on April 1st, 2024. While the amendment is deliberated and approved by the Taipei City Council, which will be implemented from July 1st, 2024.Note 2: The total number of owner-occupied residential houses held is calculated by combing the number held by the owner, whose spouse and whose minor children.Note 3: (1) The measure to determine certain benchmark of current value of a house of single-owner occupied residential house nationwide in Taipei City is under legislation process. (2) From July 1st, 2024, single owner-occupied houses in Taipei city, whose current value is below a certain benchmark, which had the preferential tax base reduction will be gradually restored to the original tax base within 4 years. That is, the tax base of which shall be respectively reduced by 30%, 20%, and 10% in 2025, 2026, and 2027 (equivalent tax rates are 0.7%, 0.8%, and 0.9%), and the tax base will no longer be reduced from 2028 (restored to the statutory tax rate 1%).Note 4: From July 1st, 2024, houses leased for public welfare purposes in Taipei city, will be gradually restored to the original house tax base within 4 years. That is, the tax base of which shall be respectively reduced by 37.5%, 25%, and 12.5% in 2025, 2026, and 2027 (equivalent tax rates are 0.75%, 0.9%, and 1.05%), and the tax base will no longer be reduced from 2028 (restored to the statutory tax rate 1.2%).</div>[][][][]Taipei City Revenue Service25575680https://english.tpctax.gov.taipei/News_Content.aspx?n=DE88F89B85BB984F&s=CB23C096DD2E908DLand Value Tax<table border="0" cellpadding="0" cellspacing="1" summary="Provides formulas for the Calculation of Land Value Tax Payable" width="98%"><caption align="left" style="color:#000000">I. Formulas for the Calculation of Land Value Tax Payable</caption><tbody><tr><th align="center" width="30%">Classification</th><th align="center" width="70%">Calculation Formula</th></tr><tr><td align="center">Level 1</td><td align="left">Tax payable = Taxable land value (not exceeding the "starting cumulative value"< SCV > ) x Rate (1%)</td></tr><tr><td align="center">Level 2</td><td align="left">Tax payable = Taxable land value (Portion exceeding SCV is less than 500% of SCV) x Rate (1.5%) --- Cumulative Difference (SCV X 0.005)</td></tr><tr><td align="center">Level 3</td><td align="left">Tax payable = Taxable land value (Portion exceeding SCV and is between 500% to 1000% of SCV) x Rate (2.5%) --- Cumulative Difference (SCV X 0.065)</td></tr><tr><td align="center">Level 4</td><td align="left">Tax payable = Taxable land value (Portion exceeding SCV and is between 1000% to 1500% of SCV) x Rate (3.5%) --- Cumulative Difference (SCV X 0.175)</td></tr><tr><td align="center">Level 5</td><td align="left">Tax payable = Taxable land value (Portion exceeding SCV and is between 1500% to 2000% of SCV) x Rate (4.5%) --- Cumulative Difference (SCV X 0.335)</td></tr><tr><td align="center">Level 6</td><td align="left">Tax payable = Taxable land value (Portion exceeding SCV is more than 2000% of SCV) x Rate (5.5%) --- Cumulative Difference (SCV X 0.545)</td></tr></tbody></table> <table border="0" cellpadding="0" cellspacing="1" summary="Shows Special Privileged rate on land value tax in Taipei city" width="98%"><caption align="left" style="color:#000000">II. Special Privileged rate on land value tax</caption><tbody><tr><th align="center" width="65%">Applicable land property</th><th align="center" width="35%">Type of tax rate</th></tr><tr><td align="left">1. Land use for self-use residence, workers dormitories and civil housings.</td><td align="center">0.2%</td></tr><tr><td align="left">2. Land reserved for public facilities.</td><td align="center">0.6%</td></tr><tr><td align="left">3. Land publicly owned but used for non-public purposes.</td><td align="center">1%</td></tr></tbody></table> III. Eligibility for the special privileged tax rates Your land property that meets any of the prescribed conditions provided below will enable you to contact the local tax bureau where your property is located by submitting pertinent data on/before Sept. 22 to apply for the land value tax at a special privileged rate, in which the new rate will apply in the current year of filing, once the petition has been approved; however, submittal made after the deadline will become effective starting the following year. Those that have already been approved for specific usage and undergone no further modifications do not have to reapply. Applicable property<ol><li>Land property for self-use residence Eligibility (1) The land property is currently registered or occupied by the landowner, his/her spouse, or blood-related relatives. (2) The land is free of any lease or being operating commercially. (3) The ground building is owned by the landowner, his/her spouse or blood relatives. (4) The property is rated at no more than 300 square meters ( 90.75 pings) within an urban area. Or no more than 700 square meters (211.75 pings) within non urban area. (5) Dependents supported by the landowner, his/her spouse and underage children are limited to those registered under one household. Applicable tax rate: For the above (1) to (5) at a Tax rate of 0.2% Required documents at time of filing: (1) A completed application form. (2) Photocopies of household registry of the entire household, or exempt for household information if it's already indicated in the application, or photocopied of residency identification/ID card. (3) Photocopies of ownership deeds on building improvements, or photocopies of occupancy permit. (4) An applicant who lacks the data referred in the preceding subheading may substitute with a building survey map or chart, or a building site location authorized and issued by local land administration authorities.</li> <li>Industrial land property (1) Industrial zones that comply with regional development plan law or urban development plan law. (2) Land located within an industrial zone or factory operating area approved by industrial governing authorities. (3) Any other types of industrial land property permitted by other peripheral laws and regulations. Applicable tax rate: For the above (1) to (3) at a Tax rate of 1% Required documents at time of filing: (1) A completed application form. (2) Photocopy of operating development plan or drawing authorized by the industrial governing authorities or photocopy of factory setup permit together with the building license. (3) Taxpayer that has begun the production process is required to enclose a photocopy of valid factory registration.</li> <li>Land reserved for public facilities for urban plan purposes which has not been used during the reservation period and has been segregated from land being used is fully exempt from land value tax. Required documents at time of filing: (1)A completed application form. (2)Proof of document on proper land use in an urban development plan.</li></ol>[][][][]Taipei City Revenue Service25575700https://english.tpctax.gov.taipei/News_Content.aspx?n=DE88F89B85BB984F&s=71A7F2DF779A3745Deed TaxI. Introduction The ownership of real estate property acquired through purchase, the creation of a Dien, on a bestowal or a donation, exchange, partition or on possession is subject to the deed tax levy. The deed tax is assessed according to respective deeds at different rates. To show taxpayers how to save on deed tax, a brief introduction concerning reduction and exemption is provided below.<table border="0" cellpadding="0" cellspacing="1" summary="Tax rate: Assessing the deed tax based on the deed value times an applicable tax rate."><caption align="left" style="color:#000000">II. Tax rate: Assessing the deed tax based on the deed value times an applicable tax rate.</caption><tbody><tr><th align="center">Classification</th><th align="center">Tax rate</th><th align="center">Remarks</th></tr><tr><td>1. Deed tax on a purchase and sale.</td><td>6%</td><td align="left"> </td></tr><tr><td align="left">2. Deed tax on a bestowal or a donation.</td><td align="center">6%</td><td align="left"> </td></tr><tr><td align="left">3. Deed tax on a creation of a Dien.</td><td align="center">4%</td><td align="left"> </td></tr><tr><td align="left">4. Deed tax on an exchange.</td><td align="center">2%</td><td align="left"> </td></tr><tr><td align="left">5. Deed tax on a partition.</td><td align="center">2%</td><td align="left">In the event that there is payment for the discrepancy in a deed on an exchange or deed on a partition is subject to the 6% of the deed tax.</td></tr><tr><td align="left">6. Deed tax on a possession.</td><td align="center">6%</td><td align="left"> </td></tr></tbody></table>III. Precautions to avoid penalties:<ol><li>A taxpayer who fails to file a statement of deed tax within the 30 days period starting from the date of the deed goes into effect to a local tax collection authorities must pay a surcharge for every three days of delay equal to 1% of the amount of the tax; however, the total fine imposed shall not exceed NT15,000.</li><li>A taxpayer who fails to pay the deed tax due in full on or before the deadline must pay a late penalty fee, calculated at 1% of the tax amount for every two days of delay. If the taxpayer fails to pay the tax and the surcharge for late penalty or the surcharge for late filing for 30 days or more after the prescribed period, the matter shall be referred to the court for enforcement.</li><li>It is the duty of a taxpayer to truthfully declare all applicable deed tax, any untrue or under reporting, once it has been discovered by the competent tax collection office or upon information brought by another person shall, in addition to payment of the tax due, be penalized by imposition of an administrative fine equal to one to three times the amount of tax due.</li></ol>[][][][]Taipei City Revenue Service25575710https://english.tpctax.gov.taipei/News_Content.aspx?n=DE88F89B85BB984F&s=90A2D6E90991937BLand Value Increment TaxPart 1 Calculating the land value increment tax I. Calculating the total land increments value It entails taking the current value declared in the land property transfer proceedings at the time of deeds transfer, minus the current value declared in the previous transfer (or an originally designated land value), times the current consumer price index, in which any land improvement cost shall be subtracted from. 1. Declaring the current transfer value: The current value declared in the transfer proceedings may be taken from either one of the following two cost factors. (1)Total contract price: The cost as it appeared in the property closing contract between the buyer and seller, referring to the actual property closing cost. (2)Present land value: The present land value per square meter released by government land administration authorities on January 1 once a year times the acreage of property to be transferred. Nevertheless, if the total contract price assessed falls below the present land value, the property can either be acquired by government authorities as per the declared total contract price, or have a land value increment tax levied as per the present land value. 2. The present value declared in the previous transfer, or an original decreed land value: (1)It entails either the present value declared with tax authorities in the previous transfer of a land, or based on the original decreed value assessed by government authorities if the land has never been transferred. (2)The adaptation of either the present value declared in the previous transfer or the original decreed value subject to adjustment based on the latest consumer price index for the Taiwan region. 3. Cost of land improvements consists of the following categories: (1) Cost of land improvements. (2) Development surcharge already paid. (3) Cost of land rezoning. (4) Published present value on a fixed percentage of land donated at no charge from land used on public facilities, because of the change of land use. II. Formula for calculating theamount of Land Value Incremental Tax payable 1. Tax rate on regular land The tax rates on regular land under the land value increment tax come in 3 classes.<table border="0" cellpadding="0" cellspacing="1" summary=" Calculation Formula for Land Value Increment Tax to be levied"><thead><tr><th align="center" scope="col">Classification</th><th align="center" scope="col">Tax rate</th></tr></thead><caption>Calculation Formula for Land Value Increment Tax to be levied</caption><tbody><tr><td>Class 1</td><td>Amount of tax to be levied =Total amount of Land Value Increment 【less than 100% of the originally set land price or the reported value of last transfer (adjusted per general consumer price indices of Taiwan Area)】× tax rate (20%)</td></tr><tr><td>Class 2</td><td>Amount of tax to be levied =Total amount of Land Value Increment 【more than 100% but less than 200% of the originally set land price or the reported value of last transfer (adjusted per general consumer price indices of Taiwan Area)】×【Tax rate (30%) –[ (30% - 20%) × reduction rate ]】– accumulated difference 【 The originally set land price or former transfer value（ adjusted per general consumer price indices of Taiwan Area） × A】. Note: Owner held land less than 20 years, no reduction rate, A=0.10. Owner held Land longer than 20 years, reduction rate is 20% and A=0.08 Owner held land longer than 30 years, reduction rate is 30% and A=0.07 Owner held land longer than 40 years, reduction rate is 40% and A=0.06</td></tr><tr><td>Class 3</td><td>Amount of tax to be levied =Total amount of Land Value Increment 【more than 200% of the originally set land price or the reported value of last transfer (adjusted per general consumer price indices of Taiwan Area)】 × 【Tax rate (40%) –[ (40% - 20%) × reduction rate] 】– accumulated difference 【 The originally set land price or former transfer value（ adjusted per general consumer price indices of Taiwan Area ）× B】 Note: Owner held land less than 20 years, no reduction rate, B=0.30. Owner held land longer than 20 years, reduction rate is 20% and B=0.24 Owner held land longer than 30 years, reduction rate is 30% and B=0.21 Owner held land longer than 40 years, reduction rate is 40% and B=0.18</td></tr></tbody></table> <table border="0" cellpadding="0" cellspacing="1" summary="Fast Calculation Table for Revised Tax Rate"><thead><tr><th align="center" scope="col">Classification</th><th align="center" colspan="4" id="t" scope="col">Tax rate</th></tr></thead><caption>Fast Calculation Table for Revised Tax Rate</caption><tbody><tr><td>Class 1</td><td headers="t">a×20%</td><td headers="t">a×20%</td><td headers="t">a×20%</td><td headers="t">a×20%</td></tr><tr><td>Class 2</td><td headers="t">a×30%-b×10%</td><td headers="t">a×28%-b×8%</td><td headers="t">a×27%-b×7%</td><td headers="t">a×26%-b×6%</td></tr><tr><td>Class 3</td><td headers="t">a×40%-b×30%</td><td headers="t">a×36%-b×24%</td><td headers="t">a×34%-b×21%</td><td headers="t">a×32%-b×18%</td></tr></tbody></table>Remarks: a= Total amount of Land Value Increment b= Originally set land price or the reported value of last transfer (adjusted per consumer price index. ) * Note Reduction tax rate ＝ Original tax rate －【(Original tax rate – Min. tax rate) × reduction ratio】 1. If held more than 20 years, reduction ratio is 20% Class 2 tax rate: 28%＝30%－【(30%-20%) × 20%】 and the original accumulative difference 10% reduced to be 8% at the same time Class 3 tax rate: 36%=40%-【(40%-20%) × 20%】 and the original accumulative difference 30% reduced to be 24% at the same time 2. If held more than 30 years, reduction ratio is 30% Class 2 tax rate: 27%=30%-【(30%-20%) × 30%】 and the original accumulative difference 10% reduced to be 7% at the same time Class 3 tax rate: 34%=40%-【(40%-20%) × 30%】 and the original accumulative difference 30% reduced to be 21% at the same time 3. If held more than 40 years, reduction ratio is 40% Class 2 tax rate: 26%=30%-【(30%-20%) × 40%】 and the original accumulative difference 10% reduced to be 6% at the same time Class 3 tax rate: 32%=40%-【(40%-20%) × 40%】 and the original accumulative difference 30% reduced to be 18% at the same time III. Filing Deadline At the time a land ownership is to be transferred, the buyer and seller are required to declare a present land value in a formal transfer proceedings with local land administration authorities no later than 30 days from the date of contract. A late filing will be subject to a land value increment tax assessed by government land authorities based on the present published land value on the date the proceeding is received at the land administration authorities.<table border="0" cellpadding="0" cellspacing="1" summary=" Privileged Rate for self-use residential land"><thead><tr><th align="center" scope="col">Classification</th><th align="center" scope="col">Tax rate</th></tr></thead><caption align="left" style="color:#000000;">Part 2 Tax-saving tips on land value increment tax  I. Privileged Rate for self-use residential land</caption><tbody><tr><td valign="top">Criteria of eligibility</td><td><ol><li>The parcel of land in question has not been rented or used for business purposes in the last full year before transfer.</li><li>The land property is currently registered under the name of title owner him/herself or his/her spouse or lineal descendant or ascendant or entitled to member of the house maintenance is living on the land with household registration duly entered.</li><li>Urban land does not exceed three acres and non-urban land does not exceed seven acres.</li><li>The title owner may apply for and enjoy this privileged rate of land value increment tax only once in his/her lifetime.</li><li>The sale of self-use residential land will not qualify for the above-mentioned privileged rate if the attached building has been completed for less than one year and its value does not exceed 10%of the announced present value of the land.</li></ol></td></tr><tr><td valign="top">Mandated documentation</td><td><ol><li>Photocopy of household registration.</li><li>Proof of document on building improvements.</li></ol></td></tr><tr><td valign="top">Filing deadline</td><td><ol><li>At the time of declaration made for land property transfer in general cases of property closings.</li><li>On/before the due date indicated in the tax payment notice, if no specific deadline is specified in the current land value declaration from.</li><li>Within a 30-day period starting from the following day a land administration notice has been received on a singular declaration or one that does not require declaring the current value for land transfer.</li></ol></td></tr><tr><td>Where to file</td><td>At the local tax collection agency where the land is located.</td></tr><tr><td>Tax savings</td><td>Be eligible to the privileged rate of 10% tax rate</td></tr></tbody></table>[][][][]Taipei City Revenue Service25575720https://english.tpctax.gov.taipei/News_Content.aspx?n=DE88F89B85BB984F&s=5CF1DC747FEA1B0AVehicle License TaxTax-saving tips for Vehicle License TaxI. Tax Exemption<ol><li>The following forms of transportation equipment are exempt from the vehicle license tax:<ol><li style="list-style-type:none">(1) Vehicles which are classified under the military transportation category.</li><li style="list-style-type:none">(2) Vessels on which tonnage levies have already been collected by a customs house and which are navigating within the jurisdiction of the said customs house.</li><li style="list-style-type:none">(3) Specially equipped vehicles intended for maintaining public safety, such as police squad cars, detective and investigation unit vehicles, vehicles used for transporting prisoners, fire engines, specialized rescue vehicles and ocean rescue vehicles, etc.</li><li style="list-style-type:none">(4) Specially equipped and marked vehicles belonging to public hospitals or other public organizations and used exclusively for public health purposes, such as ambulances, hospital vehicles, water spraying vehicles, sewage trucks, garbage trucks, etc.</li><li style="list-style-type:none">(5) Vehicles given to diplomats and personnel who enjoy diplomatic privileges, provided that approval has been granted by the Ministry of Foreign Affairs and special licenses have been obtained from the transportation authorities.</li><li style="list-style-type:none">(6) Specially marked or equipped transportation vehicles used exclusively for transport of mail.</li><li style="list-style-type:none">(7) Specially marked or equipped vehicles which are used exclusively for promoting education and culture.</li><li style="list-style-type:none">(8) For Vehicles used by a mentally or physically disabled person who carries a Mental/Physical Disability Manual or certificate issued by the authorities and has obtained a driver’s license, limited to one vehicle per person; for a mentally or physically disabled person who does not have a driver’s license due to mental or physical condition, and the vehicle is owned by himself/ herself, his / her spouse or a second-degree relative in the same household and which is to be used for the mentally/ physically disabled person, one vehicle per disabled person. However, vehicles with a total cylinder displacement volume of over 2400 cc, and completely electric-operated with a maximum HP over 262 or PS over 265.9 shall be exempted from the amount of tax for 2400 cc, 262 HP or 265.9 PS.</li><li style="list-style-type:none">(9)Vehicles owned and used exclusively by social welfare institutions or organizations which have an identification document issued by social welfare authorities; up to three vehicles for each social welfare institution or organization. However, vehicles with fixed assisting equipment to carry disabled persons and those who need long-term care, as well as a particular sign showing exclusive use by social welfare institutions or organizations which have an identification document issued by the social welfare authorities and authorized by the municipal or county (city) government; more than three vehicles now are allowed be exempted from the vehicle license tax for each social welfare institution or organization.</li><li style="list-style-type:none">(10) Buses and vehicles used exclusively for public mass transportation and owned by enterprises of the highway bus industry or urban district bus industry, where these enterprises have been approved by the Transportation Authorities.</li><li style="list-style-type:none">(11)Transportation equipment driven in districts to which the Statute for Offshore Island Development applies and having a vehicle license issued by the local transportation authority. However, small passenger vehicles with total cylinder displacement volume over 2400 cc, completely electric-operated with a maximum HP over 262 or PS 265.9 are excluded.</li></ol></li><li>All vehicles listed above which are exempt from the vehicle license tax levy, shall be required to follow the procedure and apply for exemption of the vehicle license tax before operation of such vehicles. No such vehicles may be resold, transferred, modified, or changed their designated usage, unless otherwise approved by the transportation authorities.</li><li>Procedures on tax exemption for vehicles applied by mentally or physically handicapped/disabled persons<ol><li style="list-style-type:none">(1)Vehicles operated by mentally or physically handicapped persons are exempt from the vehicle license tax, however owner is required to submit the following documents to a local tax collection agency.<ol><li style="list-style-type:none">① A licensed mentally or physically handicapped vehicle owner is limited to apply for only one vehicle, and is required to submit the following mandated documentation in the filing procedure.<ol style="list-style-type:circle"><li>A mentally or physically handicapped identification document.</li><li>A vehicle registration owned by a mentally or physically handicapped person.</li><li>ID or a copy of the household registry.</li><li>Personal endorsement seal/stamp of the vehicle owner.</li></ol></li><li style="list-style-type:none">② A mentally or physically handicapped individual who does not possess a driver's license will be eligible to obtain a permit limited to one vehicle per disabled person. Required documents include: <ol style="list-style-type:circle"><li>A mentally or physically handicapped identification document.</li><li>A valid vehicle registration.</li><li>A copy of the household registry.</li><li>personal endorsement seal/stamp of the vehicle owner. The vehicle owner must be the mentally or physically disabled person himself/herself, his/her spouse or a second-degree relative in the same household .</li></ol></li></ol></li><li style="list-style-type:none">(2)An application filed in between tax levying periods is required to pay the tax due from January 1st to the date the application; those who have already paid the entire year's tax due on an application filed after the tax deadline may file a tax refund for the period from the date of application filed to the year-end.</li></ol></li><li>Tax exemption on garbage trucks operated by village, township or city hall. Specially equipped and marked garbage trucks for maintaining public health operated by the town hall of a municipal village, township are exempt from the tax levy. When applying for the tax exemption, please bring transportation authorities' approved documents, new license registration, vehicle registration, photos, and a completed application form to a local tax collection authority for a permit to be issued.</li><li>Tax exempt vehicles are not required to file annually. In an effort to simplify the process, if a vehicle with a tax exemption status does not modify or change its intended usage, it is exempt from filing a tax exemption form on an annual basis.</li></ol> II. Tax Deductions <ol start="1" type="1"><li>Tax refund may be obtained on tax overpayment for vehicles' status change A stolen vehicle should be reported to police authorities at once. A stolen vehicle or one that has been impounded by government authorities shall require to file a license suspense or nullification petition at the local Motor Vehicle Center with a police stolen vehicle report or other related documents issued by the government authorities. In this case vehicle license tax for that year may be calculated based on the actual dates of operation. And one that has had the yearly tax due paid in full are entitled a tax refund on the remainder tax collected. However, a registration reinstatement shall be promptly filed with the Motor Vehicle Center once a stolen vehicle has been recovered, and to have the vehicle tax account reactivated.</li><li>Motor vehicles hampered by typhoon or earthquake may be switched to a daily count tax levy A temporary suspension of tax levy may be filed in the event that a motor vehicle has been hampered by typhoon or earthquake and requires proper overhaul before it can be operated again. A permanent suspension of the tax levy may be filed if a vehicle has been destroyed to a point beyond repair by presenting proof of documents issued by a district magistrate, along with proper identification, vehicle registration, vehicle license plates to the local Motor Vehicle Center, so that the vehicle license plate can be nullified permanently. In which, any tax overpayment may be refunded by filing a refund request with local Motor Vehicle Center where the vehicle registration is kept - as per interpretation made by the Ministry of Finance, reference MOF No. 850530491, announced on Sept. 2, 1996.</li><li>Vehicles that have had the license delisted, suspended or canceled should apply for a modification registration. To retire vehicles that can no longer be operated or will no longer be operated, or simply have had the vehicle registration canceled or withdrawn, a proper modification registration shall be filed with the Motor Vehicle Center seeking a modification registration either for nullification, suspension or permanent delisting. In which, the vehicle license tax may be converted to a daily count, and that any overpayment may have a tax refund covering the unused period be refunded by local Motor Vehicle Center.</li><li>Disposal of delisted, unwanted, or useless vehicles Unserviceable vehicles may disposed and removed by authorized junk car removal services authorized by the Executive Yuan's Environmental Protection Administration, pending a nullification proceedings to be filed with local Motor Vehicle Center by presenting a proper ID, vehicle registration, license plates and other required documentation, seeking the vehicle operating license tax be suspended from the date of recall/disposal of the vehicle.</li></ol>[][][][]Taipei City Revenue Service25575730https://english.tpctax.gov.taipei/News_Content.aspx?n=DE88F89B85BB984F&s=99F0BFE640AE7266Amusement TaxThe Amusement Tax is a special sales tax which is collected from the paying consumers either included in the admission or taxed separately; it is also referred to as an opportunity tax since the timing of the tax can be momentary. The amusement tax varies from other types of taxes, in that the taxpayer pays to get entertained, and the tax is collected by the facility operator or owner of an entertainment venue, facility or event on behalf of tax agencies. The amusement tax was once intended to maintain social order and preclude lavish spending; this was implemented by planning heavy taxes on places such as dance halls and dance clubs in order to improve social conditions. Now, with our improved living standards, more and more people are demanding more healthy recreations. A brief description is provided to inform taxpayers about the state of amusement tax and tips on more tax savings.Part 1 Amusement Tax saving tips:I. Methods of amusement tax levying<ol> <li>Voluntary tax declaration/payments</li> <li>Assessed levy</li> <li>Interim public performance - consisting of paid interim public performance and free interim public performance</li></ol>II. Amusement Tax Incentives<ol> <li>Amusement Tax collectors (collecting agents) who pay the tax collected to the Treasury within the prescribed time limit shall be given, by the competent authorities a pecuniary award as incentive equivalent to 1% of the amount of the tax paid. The abovementioned pecuniary award shall be deducted by collecting agents from the tax payable each time they make a tax payment.</li> <li>If the amusement tax deadline has been set on the 10th, no incentives will be awarded if the payment is made on the 11th. However, if the deadline happens to fall on a Saturday or public holiday, the 1% incentive will still be awarded if the tax payment is made on the following business day. If award debits are still made after the deadline, the agency will retroactively recall the incentive as required by law.</li></ol>III. Amusement Tax Exemptions<ol> <li>All kinds of amusement provided by educational, cultural, public welfare, charitable institutions or organizations conformable to a public welfare corporation or a foundation under the General Provisions of the Civil Law or duly registered with competent authorities in accordance with other related laws or regulations, where the total proceeds are exclusively used by the said institutions or organizations</li> <li>All kinds of amusement, where the total proceeds, after deducting necessary expenses, are used for disaster relief or military morale purposes, provided, however, that the deductible expenses shall not exceed 20% of total proceeds</li> <li>All kinds of amusements, cultural and recreational activities provided temporarily and free of charge for employees by institutions, organizations, privately-owned or publicly-owned enterprises, schools and other organizations</li> <li>Outdoor theaters staged by the private sector as deity offerings, religious pilgrimages and national celebrations are exempt from the amusement tax (as per Article 12 of the Taipei Municipal Amusement Tax Law).</li></ol>An organizer that falls under the subheadings 1 and 2 stated in the preceding section is required to file a petition before the activities start. To be eligible to qualify for the exemption status, the applicant must file a conclusive report within five days after the events have finished. Within the deadline, accounting records and admission tickets approved by governing authorities or proof of documents must all be turned in to tax collection authorities for tax exemptions. Tax from the event will be exempted after a satisfactory review.IV. Provisions on Amusement Tax Reductions Taxpayers of the amusement tax are those who pay the prices to enjoy the amusement. Providers or sponsors of sites, equipment or activities for entertainment act as collecting agents. Collecting agents that have been authorized by the Executive Yuan's Council of Cultural Development and qualified as cultural and arts enterprises may allow the tax to be reduced by one-half (as per provisions cited in Article 7 of the Measure for Exemption and Waiver of the Business Tax (VAT) and Amusement Tax by Cultural and Arts Enterprises) To qualify for this tax deduction, a collecting agent is required to file for an approval of reduced tax levy with the "Executive Yuan's Council of Cultural Development" one month prior to a scheduled performance (where an exemption will be given to the Business Tax and one-half to the amusement tax). Before the activities or performance starts, bring the approved documents authorized by the "Executive Yuan's Council of Cultural Development" to tax collection authorities for tax reduction or exemption registration. After the event, bring all required documents on tax reduction or exemption previously issued by the governing authorities to a tax collection agency for tax deductions. Part 2 Ways to protect your equity and avoid being penalized for erroneous filing:I. Penalties to Amusement Tax collectors who fail to apply for registration on collecting Amusement Tax Collecting agents or an operator in the amusement industry who fails to apply for registration with competent authorities prior to the opening of business, relocation, removal, switching to a new business, reclassification, alteration, reorganization, merger, transfer of ownership, liquidation or closure, or suspension of business shall be liable to a fine of not less than NT$15,000 but no more than NT$150,000.II. Penalties to Amusement Tax collectors who under-collect, under-collect, fail to collect, or provide fake reporting on Amusement Tax Amusement tax collectors who refuse to execute the amusement tax collection or attempt to under-collect, under-report or provide forged reporting will not only face retroactive collection, but also be liable to a fine of five to ten times the amount of tax payable, and business operations may also be suspended.III. Penalties to Amusement Tax collectors who fail to pay tax within the prescribed time limit. Amusement tax collectors who fail to pay the amusement tax in full on or before the last payment date, as designated on the tax payment notice, are subject to a late payment fee of 1%, imposed for every two full days beyond the deadline (except the portion for educational purpose). For those that fail to make tax payments within 30 days after the deadline, the matter shall be referred to the courts for enforcement.IV. Penalties to interim public performance that fail to register for tax collection proceedings An organizer staging an interim entertainment venue who fails to apply proper registration and tax collection proceedings will be punished by a fine of not less than NT$1,500 but no more than NT$15,000, pending further punitive action by governing authorities.Part 3 Check for under-reported tax and paying tax retroactively * Payment of all amusement tax if discrepancies should arise that contradicts a tax exempt status A variety of entertainment/amusement venues staged by organizations, groups, social welfare organizations or foundation organizations, in which the revenue has not been entirely directed into the core business or it is staged for disaster relief or military morale purposes: if the essential expenditure should exceed 20% of the ticket revenue it shall be subjected to a mandatory recall of repaying the entire sum of taxable amusement tax.[][][][]Taipei City Revenue Service25575740https://english.tpctax.gov.taipei/News_Content.aspx?n=DE88F89B85BB984F&s=DBD0E1C5F342A73AStamp TaxAbout the Stamp Tax The stamp tax, intended as a documentation tax, is applied to all types of documentations (receipts of monetary payments, deeds for sale of movables, contracting agreements, and deeds or contracts for sale of real estate, etc.) issued within the jurisdiction of the Republic of China. Since there are many types of document and not every type of documentation requires the tax stamps, the tax law does offer the items currently subject to the levy of the stamp tax. Besides the normal procedure of affixing the tax stamp, in cases where the tax payable is large, a tax payer may use the method of "Affixation of tax payment receipts", or a simplified payment procedure" Collective payment method" may be used in cases of a great number of documentations. Given that most individuals, businesses and organizations are less familiar with stamp tax, a few tax-saving tips are provided to help you.Stamp tax-saving tips Part 1 Stamp Tax Levy I. Tax Scope<ul><li>Monetary receipts: Referring to receipts, slip, release, bank book, payment record and the like issued to identify monetary payments.</li><li>Deeds for sale of movable: Referring to deeds receipt issued for sale of movables.</li><li>Contracting agreements: Referring to agreements executed for the completion of a specifically ordered work or task, e.g., construction contracts, printing contracts, OEM contracts and the like.</li><li>Real estate sale, partition and transfer deeds: Referring to 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.</li></ul> II. Tax Rate and Taxpayers<ul><li>Monetary receipts: Affix tax stamp at 0.4% of the amount received, with the exception of 0.1% for money deposited by bidders. Taxpayers---A person who executes monetary receipts.</li><li>Deeds for sale of movable: Affix tax stamps at NT$12 per piece. Taxpayers---A person who executes the contracts for the sale of movable</li><li>Contracting agreements: Affix tax stamps at 0.1% of the contract price. Taxpayers---A person who executes contracting agreements.</li><li>Real estate sale, partition and transfer deeds: Affix tax stamps at 0.1% of the contract price or value of the real estate. Taxpayers---A person who executes contracts or deeds for sale, gratuitous transfer, partition or exchange of real estate or pledge of lien.</li></ul> III. Methods of Stamp Tax Payments<ol type="1"><li>How the stamp tax can be paid: Affix stamp tax before or upon registration of deeds, contracts, receipts or documents executed.</li><li>Affixation of tax stamps: Tax stamps are available in nine denominations of NT$1, $3, $4, $5, $10, $20, $50, $100 and $200. Taxpayers may purchase tax stamps at government-designated offices such as: branches of cooperative bank, post office, farmers association, credit union and some of the commercial banks. Taxpayers may affix them on the contracts, deeds, receipts or documents executed, and after affixation the edges of the stamps should be chopped in order to cancel them. Such chops may be replaced by personal signature.</li><li>Affixation of tax payment receipts: (1) Requesting a larger denomination of tax stamps: Affixation of tax payment receipts: In case the tax payable is so large that the method provided in the preceding paragraph is impractical, a taxpayer may apply to the local tax authority for issuing a tax payment notice and pay the stamp tax to designated financial institutions, then affix the payment receipt to the taxable documents. (2) Collective payment method: A simplified payment procedure may be used in cases where a great number of contracts, deeds or receipts are executed by any publicly-owned or private enterprise in its everyday business. The stamp taxes incurred thereon within every two months may, upon the approval of the competent authority, be paid by submission of a collective tax return within the first 15 days after the two-month period, in which case affixation of tax stamps is waived.</li></ol> Part 2 Stamp Tax-saving Tips I. The following 4 types of deeds, which fall outside of monetary receipts; contracts or deeds for sale, gratuitous transfer, partition or exchange of real estate or pledge of lien, are excluded from the stamp tax levy.<ol type="1"><li>Marketable securities, such as stocks, bonds and so on, which do not fall within the taxable items procedure according to the Stamp Tax Law, are exempt from stamp tax.</li><li>Entitlement certificates and licenses, such as land ownership deeds, building ownership deeds, marriage certificates, individual identifications(Personal ID), vehicle registrations, drivers license, building license, operation license, diplomas, etc., which are outside of stamp tax scope, are exempt from stamp tax.</li><li>Rental contract itself is not within the scope of stamp tax. However, if the content of the information serves as a consigned process, the stamp tax rate is subject to 0.4% of the rental monetary receipt.</li><li>Sales of real estate, other written contracts on real estate property transaction by two concerned parties, (private contracts) where no such contract will report to tax authorities for filing the land value increment tax or land value tax, which fall outside of stamp tax scope, are exempt from stamp tax.</li></ol> II. The following items fall within the scope of stamp tax, but are exempt from the stamp tax levying according to the Stamp Tax Law.<ol type="1"><li>Contracts or deeds executed by all levels of government agencies.</li><li>Monetary receipts executed by public or private school or colleges.</li><li>Deeds or documents executed by government-owned or private enterprises internally and not involved in rights or obligations with third parties, e.g., the payrolls of employees, and receipts issued for internal use between the head office and branches.</li><li>Debit notes sent out for claim of payments or audit purposes.</li><li>Copies or abstracts in which case a tax stamp is annexed to the original, with the exception that when such copy or abstract is presented in place of its original, payment of the stamp tax becomes payable.</li><li>Bus tickets, train tickets, boat tickets, air fair tickets, and other tickets for carriage of passengers or cargoes.</li><li>The receipts from sales of self-cultivated agricultural products (farmers in the agriculture, forestry, fishery and livestock) issued by farmers or wholesalers at the first wholesale level on behalf of farmers.</li><li>Receipts identifying payments of salaries or wages.</li><li>Receipts identifying payments of social benefits, alimony or retirement pay.</li><li>Receipts of taxes or donations to the government issued by collecting agencies.</li><li>Receipts issued by voluntary handlers of government grants at the time of reimbursement.</li><li>Receipts identifying tax returns.</li><li>Receipts issued for sales of tax stamps.</li><li>Receipts of donations issued by corporate entities organized for educational, cultural, http://www-ws.gov.taipei/001/Upload/public/social welfare, charitable organizations, or benevolent purposes.</li><li>Receipts issued by the Agricultural Land and Water Association to its members for payment of irrigation services.</li><li>Contracts for construction or repair of aircraft, ships or boats engaged in transnational navigation.</li></ol> III.The following items, despite being monetary receipts, are exempt from stamp tax.<ol type="1"><li>Receipts with product name/description, pricing, and quantity issued by small businesses are exempt from stamp tax.</li><li>The uniform invoice issued by businesses designated for issuing commercial invoices is exempt from stamp tax.</li><li>Declaration of personal one-time trading information that has double receipts use for commercial invoice is exempt from stamp tax.</li><li>Receipts from consigned collection by the travel industry that has double receipts use for commercial invoice are exempt from stamp tax.</li><li>Receipts issued by taxis or cabs that also have double receipts use for commercial invoice are exempt from stamp tax.</li><li>Sales revenues other than the core business collected by the banking, insurance and trust management industry are exempt from stamp tax levying. (For example,　 revenues from safety deposit box rental by the banking industry, credit card's annual fee, processing fee, late fees, etc., are classified as revenues other than the core business)</li></ol> IV. How to legally reduce or be exempt from taxable stamp tax, thereby reducing the tax burden. V . Monetary receipts: Ask to be paid by a bank check, postal check, or a cashier's check. Have the name of the issuer and check number indicated on the receipt for it to be exempt from stamp tax. VI. Contract agreements:<ol type="1"><li>When a contract or document is intended to cover two or more types of contracts, if they are subject to different tax rates, it is best that each contract is entered individually for tax saving. ．Case illustration --Suppose A Company and B Elevator Company together sign a five million NT dollar contract for elevator purchasing and installing. The elevator costs four million NT dollars and the installation fee is one million NT dollars. In this case the entire contract will be subject to 0.1% stamp tax. Since this is all in one contract both A company and B elevator company will have to pay a total of NT$5000 stamp tax. But, if the contract is broken down to four million for the elevator and one million for installation, the tax due will now be reduced to NT$12 (for contracts on sale of movables) and NT$1,000 (for the contract price or value of the real estate which is 0.1%) a total saving of NT$3,988 on stamp tax alone.</li><li>When project is contracted by two or more business, the stamp tax may be divided into the specific amount of each contract.</li><li>If a detailed price list attached to a project contract bearing words such as tax included, government due included, or other tax...etc included, this means the government dues are already included even without specifically referring to the Business Tax. Then the stamp tax may be calculated based on the total amount minus the applicable business tax.</li></ol> [][][][]Taipei City Revenue Service