Taipei City Revenue Service

In person
Take tax bill to banking institution for payment. Online Payment via IC-ATM Card

1. The Annual Schedule of Tax Levies:
   • House Tax is levied during the month of May;
   • Land Value Tax is levied during the month of November;
   • Vehicle License Tax is levied during the month of April (commercial vehicle is levied during the month of October.)
2. Validity:
   • The payment period is between 5 days prior to the beginning of the payment date and 3 days after due date with no incurring late payment penalty. Be aware that the cutoff time is midnight prior to the 4rd day after due date;
   • Overdue payment is not accepted.
3. Eligible applicants

Taxpayers can use an IC-ATM card to make a payment. The card holder is not restricted to the same person as the taxpayer.

4. Eligible Users
   • Taxpayers who have an IC-ATM card issued by a financial institution participating in tax payment via IC-ATM card. (For more information on the financial institutions participating in tax payment via IC-ATM card, please visit https://paytax.nat.gov.tw/TaxEn/Default.aspx).
   • For online tax payment via IC-ATM card, funds will be deducted from the account on the day of transaction. Taxpayers can use an IC-ATM card in the name of any person.
5. Payment Methods
   Input the tax type, write-off code, total payment amount, tax due date, etc. online and follow the instructions provided on the website to pay your tax.

  Transfer via telephone Payment

1. The Annual Schedule of Tax Levies:
   • House Tax is levied during the month of May;
   • Land Value Tax is levied during the month of November;
   • Vehicle License Tax is levied during the month of April (commercial vehicle is levied during the month of October.)
2. Validity:
   • The payment period is between 5 days prior to the beginning of the payment date and 3 days after due date with no incurring late payment penalty. Be aware that the cutoff time is midnight prior to the 4rd day after due date;
   • Overdue payment is not accepted.
3. Operating Procedure
   • Dial 412-1366 and the service code 166#.
   • Please press “4” for land value tax, press “5” for house tax, and press “6” for vehicle license tax.
   • Enter the transfer bank number, account number, taxpayer’s ID number or Business Uniform Number of the profit-seeking enterprise, tax type, write-off code, total payment amount, identification number, etc. (For more information, please refer to the current tax bill.)
4. Important Notice
   • Only deposit account (savings account) in the name of the taxpayer himself/herself at a financial institution or post office can be used for this payment method.
   • The codes for the alphabetical characters in the ID number or Business Uniform Number are: A-01, B-02, C-03, D-04, F-05, etc.

  Convenience Store Payments

• Payment classifications

1. Taxation and penalty
   1. Taxation and penalty
      • House Tax
      • Land Value Tax
      • Vehicle License Tax except the License numbers with Chinese words
      • Land Value Increment Tax.
      • Stamp Tax
      • Deed Tax
      • Amusement Tax 
   2. Validity
      • The payment period of all the taxes above (except Amusement Tax) is until 3 days after due date with no incurring late payment penalty. Be aware that the cut off time is midnight prior to the 4rd day after due date.
      • The deadline for Amusement Tax paid at convenience store is the due date by midnight.
2. Declared and paid by taxpayers
   1. Tax classifications
      • Stamp Tax
      • Amusement Tax
   2. Validity
      • The payment period of Stamp Tax is until 3 days after due date with no incurring late payment penalty. Be aware that the cut off time is midnight prior to the 4rd day after due date.
      • The deadline for Amusement Tax paid at convenience store is the due date by midnight.
3. Belated tax payment of administrative execution
   • Tax Payment of Administrative Execution: Starting from June 1st of 2008, tax payer is allowed to pay tax at convenience stores by Execution Payment Slip from any branch of Administrative Enforcement Agency during the payment period.
4. Installment is not available
   • Available Convenience Stores are OK, Family Mart, 7-11 and Hi- Life.
   • Service Charge: None
   • Important Notice:
   1. Insure to retain the store printed receipt and to obtain a stamp on Tax Payer’s copy of Tax Payment Slip
   2. The maximum payment amount is NT 30,000 including surcharge fee and execution expense.

Credit Card Payments

1. The Annual Schedule of Tax Levies:
   • House Tax is levied during the month of May;
   • Land Value Tax is levied during the month of November;
   • Vehicle License Tax is levied during the month of April (commercial vehicle is levied during the month of October.)
2. Validity:
   • The payment period is between 5 days prior to the beginning of the payment date and 3 days after due date with no incurring late payment penalty. Be aware that the cutoff time is midnight prior to the 4rd day after due date;
   • Overdue payment is not accepted.
3. Eligible applicants

The card holder is not restricted to the same person as the taxpayer or the company’s person in charge.

4. How to pay
   Credit card payments can be made by phone or online. Step by step instructions:

Enter

• Tax item i.e. house tax or land value tax, etc.
• Tax bill number.
• Tax amount.
• Payment due date.
• Taxpayer’s I.D. number.
• Credit card number.
• Credit card expiration date.

The payment is deemed complete the moment your card issuer grants an authorization number.

5. Important Notice
   • There is a fee charged by your credit card issuer. For details of such fees, please contact your issuing bank.
   • Payment can’t be cancelled or corrected after the transaction is completed.
   • You will receive a tax payment confirmation mailed separately to you by Taipei City Revenue Service.

  ATM Transfers of Tax Payments

1. The Annual Schedule of Tax Levies:
   • House Tax is levied during the month of May;
   • Land Value Tax is levied during the month of November;
   • Vehicle License Tax is levied during the month of April (commercial vehicle is levied during the month of October.)
2. Validity:
   • The payment period is between 5 days prior to the beginning of the payment date and 2 days after due date with no incurring late payment penalty. Be aware that the cutoff time is midnight prior to the 3rd day after due date;
   • Overdue payment is not accepted.
3. Financial Institutions
   You can use an automatic teller machine (ATM) which bears the "Tax Payment Service" label to transfer your tax payment.
4. Important Notice
   • When making tax payments using a bank's ATM transfer system, funds will be deducted from your savings or checking account on the date of the transaction, rather than the tax due date.
   • When using a bank's ATM transfer system, you will receive an ATM tax payment confirmation mailed separately to you by Taipei City Revenue Service. Please retain your ATM transfer receipts until you receive your ATM payment confirmation.
   • The payment screen on the ATM will appear blank if you key in more than the maximum daily limit of two million NT (New Taiwan) dollars. If this happens, please make your payment at any of the designated payment centers.
   • There is no processing fee incurred on tax payments through ATMs.

  Automatic payment transaction

1. The Annual Schedule of Tax Levies:
   • House Tax is levied during the month of May;
   • Land Value Tax is levied during the month of November;
   • Vehicle License Tax is levied during the month of April (commercial vehicle is levied during the month of October.)
2. Where to apply
   At all major banks, financial institutions, post offices, Taipei City Revenue Service and its branch offices.
3. Eligible applicants
   • Taxpayers.
   • Depositors requesting direct debit for tax payment purposes.
   • Authorized legal agents.
4. How to apply
   Fill out a "Direct tax payment/debit application form" for tax payment (one form contains two copies), with a photocopy of the most recent tax payment receipt.
5. Important Notice
   • For direct tax payments from your account, it should be applied two months prior to the due date of a particular tax.
   • If it is applied later than the processing period mentioned above, it will be effective from the next tax levy period.
   • The transfer date for "Direct tax payment/remittance" is based on the deadline written on your tax payment notice. After the "Direct tax payment/remittance" is completed, you will receive a tax payment confirmation mailed separately to you by Taipei City Revenue Service.