• Taxpayer: Profit-seeking enterprises of one's own capital, partnership, company or other profit-seeking organizations.
• Levied objects and category:The Profit-Seeking Enterprise Income Tax will be applied to those who run a business in the territory of the Republic of China; who establish a head office in the territory of the Republic of China, and those who have a head office outside the territory of the Republic of China but have income from sources in the Republic of China.
• Time limit prescribed for filing tax returns: The profit-seeking enterprises that run the business on the calendar-year basis should file tax returns between the 1st and the 31st of May of the year to the authorized branch or office where the business was originally registered. Those who apply for a special fiscal year for the business income, have to file tax returns too, simply by shifting the filing period to the following calendar year.

1.Profit-seeking enterprises of one's own capital or partnership.
2.Educational, cultural, public welfare or charitable organizations or societies prescribed in the 13th Subparagraph, Paragraph 1 of Article 4 of Income Tax Act.
3.Consumer's cooperatives prescribed in the 14th Subparagraph, Paragraph 1 of Article 4 of Income Tax Act.
4.Public utility enterprises owned by all levels of government prescribed in the 19th Subparagraph, Paragraph 1 of Article 4 of Income Tax Act.
5.Profit-seeking enterprises without any fixed place of business and business agents in the Republic of China prescribed in Paragraph 1, Article 73 of Income Tax Act.
6.Profit-seeking enterprises that file a current final report on income earned from liquidation pursuant to Paragraph 2, Article 75 of Income Tax Act or ones that declare bankruptcy pursuant to Paragraph 5 of the same article.
7.Profit-seeking enterprises, of which the annual income tax return or the current final report on total business income is not eligible for the reward of investment tax credit prescribed in the regulations, and without any kind of incomes prescribed in Paragraph 1, Article 7 of Income Basic Tax Act.
8.Profit-seeking enterprises with basic income less than NTD 2 million calculated according to Paragraph 1, Article 7 of Income Basic Tax Act.

Individual Income Tax:

• Taxpayers:Each individual who has income from sources in the Republic of China.
• Target and scope of levy: Those who have income from sources in the Republic of China, whether they be natives or aliens, regardless of their resident places, have to file Individual Income Tax based on the income earned from sources in the Republic of China.
• Time limit prescribed for filing tax returns: File at the branch or office of household-registered residence between the 1st and the 31st of May each year. Aliens have to file tax returns at the branch or office where they registered their residence.

• Taxpayers: According to the priority of testament executors, inheritor, legatee and legally appointed manager of the deceased property.
• Levied objects and category: Those citizens who have continuous residence in the Republic of China will be levied Estate Tax on the estates inside and outside the territory of the Republic of China after abiosis (death); those citizens who have continuous residence outside the Republic of China and those who are non-citizens of the Republic of China will be levied Estate Tax on the property in the territory of the Republic of China.
• Time limit prescribed for filing tax returns: File at the branch or office of the jurisdiction within 6 months after the date of ancestor's abiosis.

• Taxpayers Bestower
• Levied objects and category:Those citizens who have continuous residence in the Republic of China will be levied Gift Tax on the property inside and outside the territory of the Republic of China. Those citizens who have continuous residence outside the territory of the Republic of China and those who are non-citizens of the Republic of China will be levied Gift Tax on the property inside the territory of the Republic of China.
• Time limit prescribed for filing tax returns: File at the branch or office of the jurisdiction within 30 days of bestowal that exceeds the amount of exemption when the value of the bestowed property exceeds the exempted amount.

• Taxpayers:
  1.Commodities manufactured domestically: manufacturers
  2.Commodities manufactured on a consign process contract: consigned manufacturers. Should the consigners yet be the taxpayers for the taxable goods, they have to apply themselves as the taxpayers to the National Tax Administration, Ministry of Finance.
  3.Imported commodities: Consignees, B/L-owners or commodities owners.
• Levied objects and category:All commodities listed in the Commodity Tax Act, whether they be manufactured domestically or imported from foreign countries, have to be levied Commodity Tax, unless otherwise regulated by laws.
• Time limit prescribed for filing tax returns:
  1.For taxable goods manufactured domestically, tax returns have to be filed before the 15th of the next month at the branch or office of the jurisdiction.
  2.For taxable goods imported from foreign countries with import duties, the taxpayers have to file tax returns to Customs. Customs will collect the Commodity Tax when levying import duties.

Securities Transactions Tax:

• Taxpayers: Those who sell securities.
• Levied objects and category: Those who buy or sell securities, unless dealing with government bonds, have to be levied Securities Transactions Tax. "Securities" include: government bonds, stocks issues by companies, corporate bonds and other securities approved by the government to have public collect sale（buying and selling corporate bonds and financial bonds were exempted from Securities Transactions Tax effective from the 1st of February 2002）.
• Time limit prescribed for filing tax returns: According to the tax rate, collecting agents collect tax the day after every trade settlement and hand it along with the filled pay-in form to the national treasury the next day.

Futures Transactions Tax:

• Taxpayers: Buying and selling transactors (traders).
• Levied objects and category:All transactions operated in futures exchanges in the territory of the Republic of China, including: stock price and interest rate futures contracts, options contracts, options on futures contracts and other futures contracts, will be levied Futures Transactions Tax.
• Time limit prescribed for filing tax returns: Collecting agents that balance differences on the day of buying and selling, or before the due date, or on the due date and that have collected tax according to the tax rate, have to hand in the collected tax along with the filled pay-in form to the national treasury the next day.

• Taxpayers:
  1. .Domestic tobacco and alcohol manufacturers.
  2. Consignees, B/L-owners and commodity-owners for imported tobacco and alcohol.
  3. Those who bought auctioned but untaxed tobacco and alcohol from courts or from other authorities.
  4. Should the tax-free tobacco or alcohol be transferred or be applied differently, thus being outside of the exemption category, the one or the original owner will be the taxpayer.
  5. The tobacco and alcohol consigned manufacturer. Should the consigners yet be the taxpayers for the taxable tobacco and alcohol, they have to apply themselves as the taxpayers to the National Tax Administration, Ministry of Finance.
• Levied objects and category: All kinds of tobacco and alcohol listed in the Tobacco and Alcohol Tax Act, whether manufactured domestically or imported, have to be levied Tobacco and Alcohol Tax.
• Time limit prescribed for filing tax returns:
  1. Domestic manufacturers have to file tax returns for the monthly manufactured tobacco and alcohol before the 15th of the next month at the branch or office of the jurisdiction.
  2. The taxpayers have to file import duties for the imported tobacco and alcohol at Customs, and have Customs collect Tobacco and Alcohol Tax at the same time.

• Taxpayers:
  1. Those business entities who sell goods or services.
  2. Consignees or owners of the imported goods.
  3. For those aliens' businesses, institutes, groups, and organizations without any fixed place of business in the territory of the Republic of China, their buyers of services are the taxpayers. For the international transportation business without a fixed place of business in the territory of the Republic of China but with agents, their agents are the taxpayers.
• Levied objects and category: All the sales of goods or services in the territory of the Republic of China and imported goods have to be levied value-added or non-value-added Business Tax.
• Time limit prescribed for filing tax returns: The tax filing period is set at every two months. Regardless of having sales amounts or not, taxpayers have to file sales amounts, payable or over-paid Business Taxes with attached file-form, tax-refunds and exemption certificates or any other relevant certificates within 15 days after the next period begins, at the competent branch or office. Should taxpayers have payable Business Tax, this tax has to be paid to the national treasury in advance, before they can file tax returns along with the tax receipt.