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 May;
   • Land Value Tax is levied during November;
   • Vehicle License Tax is levied during April (commercial vehicle is levied during October.)
2. Applicable period:
   • Be aware that the final collection time is 24:00 on the 3rd day after the payment due date, payment within that time will not be incurred delinquency charge.
   • Overdue payment is now accepted and th payment will be collected with tax and delinquency charge. The final collection time is 30 days after payment due date until 24:00 of that day.
3. Eligible taxpayers
   • Taxpayers can use an IC-ATM card to make a payment. The card holder is not restricted to the same person as the taxpayer.
   • 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 [Link]).
   • For online tax payment via IC-ATM card,funds will be deducted from the account on the transaction day.
4. 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 May;
   • Land Value Tax is levied during November;
   • Vehicle License Tax is levied during April (commercial vehicle is levied during October.)
2. Applicable period:
   • Be aware that the final collection time is 24:00 on the 3rd day after the payment due date, payment within that time will not be incurred delinquency charge.
   • 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, E-05, etc.

Convenience Store Payments

1. Take the tax payment slip or the notice of payment issued by the Administrative Enforcement Agency to convenience store.
   • Payment classifications
     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. Declared and paid by taxpayers
        • Stamp Tax
        • Amusement Tax
     3. Belated tax payment of administrative execution
        • Notice of Payment issued by Administrative Enforcement Agengy: Starting from June 1st of 2008, tax payer is allowed to make payment with notice of payment issued by Administrative Enforcement Agency at convenience stores during the payment period.
        • Applicable period of A-C
          • Be aware that the final collection time is 24:00 on the 3rd day after the payment due date(exclude Amusement Tax payment), payment within that time will not be incurred delinquency charge.
          • The deadline for Amusement Tax collected convenience store is 24:00 on the due date of payment.
          • The deadline for the tax payment slip or the notice of payment issued by the Administrative Enforcement Agency collected at the convenience stores is the payment due date to 24:00.
     4. Installment is not available
        • Available Convenience Stores are OK mart, Family Mart, 7-11 and Hi- Life.
        • Service Charge: None
        • Important Notice:
          1. Insure to retain the receipt printed by the convenient store and to obtain a stamp on tax payment slip.
          2. The max collecting amount of tax payment is NT 30,000 including delinquency charge, surcharge fee and execution expense.
2. Multimedia information machine printing tax payment slip service
   • Scope of application
     1. Tax Payment Slip for vehicle license tax, house tax, and land value tax, which levy regularly, are open to print from 5 calendar days before the tax start leving and 3 days after the due date. Payment may be made at any convenience store right after printing.
     2. Tax Payment Slip for Land Value Increment Tax ,deed Tax and stamp Tax, which levy at any time, are the final collection time is 24:00 on the 3rd day after the payment due date.
     3. Tax Payment Slip for vehicle license tax(also includes automobile testing license plate,temporary license plate, new license plate and reissuance of license plate), house tax, and land value tax, which additional levy at any time,are the final collection time is 24:00 on the 3rd day after the payment due date.
   • Validty
     Use a mobile device with a citizen digital certificate, MOEACA ID card, registered NHI card or mobile devices had registered Taiwan Fast IDentity Online.For vehicle license tax taxpayers, just need to enter ID No. or business administration number (BAN) and the license plate number to the multimedia information machine to print tax payment slip.
   • Important Notice:
     1. Payment must be completed at the counter of that convenience store on the day payment slip printed out. (at 7-11 shall within 1 hour after printed).
     2. The max collecting amount of tax payment is NT 30,000 including delinquency charge, surcharge fee and execution expense.
     3. Service Charge: None
     4. After paying th tax payment slip, make sure to take receipt (proof of payment).

Credit Card Payments

1. The Annual Schedule of Tax Levies:
   • House Tax is levied during May;
   • Land Value Tax is levied during November;
   • Vehicle License Tax is levied during April (commercial vehicle is levied during October.)
2. Applicable period:
   • Be aware that the final collection time is 24:00 on the 3rd day after the payment due date, payment within that time will not be incurred delinquency charge.
   • Overdue payment is now accepted and the payment will be collected with tax and delinquency charge. The final collection time is 30 days after payment due date until 24:00 of that day.（pay taxes via internet only）.
3. Eligible taxpayers
   The credit 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 internet online. Follow instructions as below:

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 banking institution.
   • Payment can’t be cancelled or corrected after the transaction is completed.
   • In order to save energy and reduce carbon emissions, after paying local taxes through various transfer methods, Taipei City Revenue Service will not take the initative to send payment certificates. If you wish to get payment certificates, please apply for issuance separately.

Automatic payment transaction

1. The Annual Schedule of Tax Levies:
   • House Tax is levied during May;
   • Land Value Tax is levied during November;
   • Vehicle License Tax is levied during April (commercial vehicle is levied during 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 due date on your tax payment slips. After the "Direct tax payment/remittance" is completed, Taipei City Revenue Service will not take the initiative to send payement certifcates. If you wish to get payment certificates, please apply for issuance separately.