Establishing
general services counter
We process filings immediately upon request. Within
10 minutes, you will be able to get the information you
file for. Should there be a lot of inquiries at the same
time, we will arrange extra service staff to ensure that
we provide satisfactory services for you within 10 minutes.
Applications services list
(1) Applications
services
Scope of Service
1. Postponed filing of Estate Tax
Cross-region
2. Postponed filing of Gift Tax
Cross-region
3. Online correction of Individual Income Tax
Cross-region
4. Business Uniform Number institution or alteration
registrationof tax withholding organization
Cross-region
Enquiry Services
(2) Enquiry Services
Area of service
1. Enquiry on tax assessment information
Nationwide
2. Enquiry on tax payable, tax arrears and tax
refunds
Nationwide
3. Enquiry on income information
Nationwide
4. Enquiry on personal property
Nationwide
5. Enquiry on ancestor's properties, income and
gift
Nationwide
6. Enquiry on creditor's investigation of debtor's
taxation information
Nationwide
7. Enquiry on application progress
Cross-region
8. Enquiry on revenue assessment of small-scale
profit-seeking enterprises
Cross-region
9. Enquiry of Individual Income Tax registration
Nationwide
10. Enquiry of Business Uniform Number of profit-seeking
enterprises and tax withholding organizations
Nationwide
11. Enquiry of gift information nationwide
Nationwide
12. Enquiry on income information of Individual
Income Tax and personal property
Nationwide
Certification Services
(3) Certification
Services
Area of service
1. Re-issuance of various tax bills
Nationwide
2. Re-issuance of certificate for agreement to
transfer commonly held real estate covered by Estate
Tax
Nationwide
3. Issuance of saving exemption certificate
Nationwide
4. Issuance of Individual Income Tax payment certificate
in Chinese or in English
Nationwide
5.Provide visual information of Individual Income
Tax return
Nationwide
6. Issuance of tax violation and tax arrears review
form
Nationwide
7. Issuance of payment certificate for tax withholding
Nationwide
8. Re-issuance of Estate Tax certificate
Nationwide
9. Re-issuance of Gift Tax certificate
Nationwide
10. Issuance of certificate for transfer payment
Nationwide
Remarks:
Cross-region: Available at all subordinate branches
and offices of the National Tax Administration, Ministry
of Finance.
Nationwide: Available at all nationwide tax administrations,
branches and offices.
Free
Taxation CD-ROM for Internet Filing and 2D Barcode
In order to promote tax-filing through the Internet
or by 2D barcode for Individual Income Tax, we had all
the related tax-filing information compressed onto a CD,
which is available for taxpayers at all the branches and
offices during the filing period. The CD contains: Software
and a manual on electronic filing (including 2D barcode)
of tax returns, filing media software for alien, a promotional
video for Internet filing, conditions of participation
in Lottery Draws for filing tax returns through the Internet
and ways of filing tax returns by credit cards.
The
Making of a Promotional Video for Internet Filing "Easy
Summer Taxation"
We had the promotional CD produced with filing software
for Internet filing and actively distributed to taxpayers.
This CD was presented in animation to entertain and to
help taxpayers to comfortably and quickly file tax returns
using the attached software, and to show the convenience
of filing Individual Income Tax through the Internet.
The
Making of the Educational CD-ROM: "Magical Taxation
CD-ROM"
The educational CD-ROM: "Magical Taxation CD-ROM"
was produced with the purpose of providing further tax
information and regulations. It contains: introduction
to Regulations Governing Assessment of Profit-Seeking
Enterprise Income Tax on Non-Arm's Length Transfer Pricing,
instant comprehension of filing Business Tax, taxation
publicity, enjoyable learning about e-tax paradise, promotion
manual, etc. This CD-ROM provides general taxation information
and offers the opportunity to learn about tax regulations
easily and enjoyably.
Establishing
counters exclusively for dealing with Individual Income
Tax
These special counters were established with the purposes
of processing taxpayers' inquiries, and correction after
the statement re-issuance. The counters were also considered
to operate apart from the traditional competent regions
of "village" and "neighborhood," in
order to offer timesaving services when there are inquiries
from taxpayers. They also help to avoid the problem faced
by the taxpayers due to the absence of the person in charge,
or when the substitute staffs can not process the material
in a timely fashion.
Service Items
Service Items
1. Enquiry on tax amount assessment
2. Checking, correcting, nullifying, or reassessing
tax amount
3. Tax refund certificate correction or payment
due date extension
4. Applications for re-issuing tax refund certificate
5. Re-issuance of tax bills
6. Application for extending the payment due date
Automated
Certification Services for Alien Individual Income Tax
On-line immediate handling certification services
for Alien Individual Income Tax, already available,
works via computer and covers collecting application,
assessing tax amounts, issuing certificates, etc. We
try to upgrade service quality by offering prompt services
and shortened work time.
Place of Issue at the branch or office where the
residence was registered.
Estate
and Gift Tax Counter Services for Handling Simple Cases
Those classified as simple cases, with complete certificates,
will be handled instantly at the counter. Taxpayers
promptly obtain needed certificates for transferring
properties at the counter.
Service Items（Processing the Following Filings:
）
Those classified simple cases of Estate Tax
filed, not in excess of 15 million New Taiwan
Dollars and of Gift Tax filed not in excess of
3 million New Taiwan Dollars, are free from possible
tax evasion and investigation.
The properties, excluding those lands classified
as agricultural lands and used indeed for agriculture
business, of which the property value does not
exceed 20 million New Taiwan Dollars.
Those agricultural lands, regardless of the
land value but indeed used for agriculture purpose,
when filed as gift lands, of which the value will
not be added to the gift amount.
Gift properties between spouses, regardless
of the amount, of which the value will not be
added to the gift amount.
Those under the 1st to the 3rd items of the
1st article of the 20th paragraph of Estate and
Gift Tax Act, regardless of the amount, when filed
as estate or gift, of which the value will not
be added to the gift amount.
Gift as land reservation for public facilities,
if in accordance with the 1st regulation of the
50th article of Urban Planning Law, regardless
of the land values, may claimed to be exempted
from being filed for Gift Tax.
Place of filing
At the local branch or office when the ancestor
was removed from household-registration upon his death
and the place at the household-registered residence
of the bestower, upon the bestowal.
Convenient
Tax Paying Saving time waiting
in line, or when hurrying to catch bank operating hours Payable at any convenient
time, regardless of bank operating hours Safe, timesaving and
convenient
1.Transferring Tax Payment through ATM
Scope of Application
Voluntary payment of Individual Income Tax (aliens
filing and mainland peoples filing are excluded)
Assessed collected Individual Income Tax
Assessed collected Profit-Seeking Enterprise Income
Tax
Voluntary payment of Profit-Seeking Enterprise Income
Tax
Voluntary payment of provisional Profit-Seeking Enterprise
Income Tax
Collected Business Tax assessed by the tax authority
Payment Period:
Voluntary payment has to be done within the return's
filing period; the collecting period is stated in
the tax bill.
Applicable Targets
The payment card holder of each of the banks.
Limited Amount
In general, every payment should not exceed 2 million
New Taiwan Dollars; payment from the same account
should not exceed 3 million New Taiwan Dollars cumulatively
within the same day (The banks' own regulations have
the priority to be followed.)
2. Payment via Credit Cards
Scope of Application:
Voluntary payment of Individual Income Tax (aliens
filing, overdue filing and mainland peoples filing,
are excluded)
Assessed collected Individual Income Tax
Collected Business Tax assessed by the tax authority
Payment Period
Voluntary payment has to be done within the return's
filing period; collection period is stated in the
tax bill.
Applicable Targets
Voluntary payment: Paid by taxpayers' credit cards
or ones with the spouses as the credit card holders.
The credit cards have to be issued by the credit card
issuing organizations already participating in the
financial information system. (Filing is limited to
one household with one credit card.)
Tax Collection: Limited to credit cards with taxpayers
and responsible persons of profit-seeking enterprises
as credit card holders. Taxpayers have to negotiate
with the related credit-card-issuing organizations
beforehand, should a handling fee be charged when
paying tax with credit card.
3.Transfer Payment through Internet
(1) E-cash (effective till the end of May, 2007)
Scope of Application
Voluntary payment of Individual Income Tax (exclusively
for filing through the Internet)
Assessed collected Individual Income Tax and withholding
tax
Assessed collected Profit-Seeking Enterprise Income
Tax
Voluntary payment of Profit-Seeking Enterprise Income
Tax
Voluntary payment of provisional Profit-Seeking Enterprise
Income Tax and withholding tax
Voluntary payment of Business Tax and collected Business
Tax assessed by the tax authority
Payment Period
Voluntary payment has to be done within the return's
filing period; the collecting period is stated in
the tax bill.
Applicable Targets
Those who have applied for a personal e-account
to the financial institutions beforehand and have
had e-cash software installed in their own PC's. Other
accounts will be acceptable as well.
(2) IC payment Card
Scope of Application
Voluntary payment through Internet for Profit-Seeking
Enterprise Income Tax, voluntary payment for 10% surtax
on undistributed earnings and voluntary payment for
provisional Profit-Seeking Enterprise Income Tax.
Voluntary payment of Business Tax and collected Business
Tax assessed by the tax authority.
Voluntary payment of Individual Income Tax filed through
Internet (Aliens filings excluded, effective from
May 2006).
Collecting bulk (mass) tax payment and withholding
tax for Individual Income Tax (effective from 2006).
Assessed collected tax payment and withholding tax
for Profit-Seeking Enterprise Income Tax (effective
from 2006).
Payment Period
Voluntary payment has to be done within the return's
filing period; the collecting period is stated in
the tax bill.
Applicable Targets
Those IC payment card holders whose cards were issued
by the financial institutions can pay their tax by
IC card. IC payment cards with other names of card
holders will be acceptable as well. Those who use
this transfer tax payment will have to bear an additional
$10 New Taiwan Dollars as the handling charge.
Voice
Answering Service System for Enquiries on Taxation
In order to provide convenient services for taxation
enquiries, we collected the frequently asked taxation
questions and collated them into a set of Q&A under
toll-free-calls with 24-hour service: 0800-611049、0800-611050、0800-611051、0800-611052
Enquiry
and Application through Internet
In order to offer generally convenient taxation services,
we had the Internet set up providing a brief introduction
on administration, taxation Q&A, taxation information,
and processing online requests for commonly required forms
and information. On-line application of all kinds of taxation,
including Profit-Seeking Enterprise Income Tax, Individual
Income Tax, postponed filing of Estate Tax and Gift Tax,
as well as re-issuance of all kinds of tax bills, is also
available.
24-Hour
Toll-Free Services and Copy Machine
Whenever and wherever you are, you are always able
to use toll-free services at 0800-611030 to inform
us of your need for service. Even after working hours,
our services are reachable as well by using the voice
service system. Your enquiry about taxation will be
the first thing we deal with the next morning.
There are public telephones in the taxpayer lounge
to serve taxpayers when they come to any of the branches
or offices for service. In our information center,
there are indoor toll-free services available as well,
to offer convenience for the taxpayers.
Should your filing need copies attached, there is
a copy machine available at our information center.
Flexible
Working Hours during Lunch Break for Enquiry and Application
Service staff members are available at the general
services counter during the lunch break to collect
all kinds of filing and application from our citizens
so that the services can continue even during off-duty
hours.
During the Individual Income Tax returns filing
period, in accordance with orders from the Ministry
of Finance, we are on duty offering midday services
several days before the filing deadline.
Service
for Taxation Enquiries
Information counter and operator: Services for taxation
enquires are provided at the administration, branches,
and offices.
Accounting services:
place: at the Information counter on the 1st
floor of the Administration
Service hours: 9:00~11:30 a.m. and 14:00~16:30
p.m. From Monday to Friday, Free accounting services
are provided for the public.
Telephone: (06)2202144. Please feel welcome
to call us for consultations.
Program:
Meeting the Directors
Meeting the Directors organized by National Tax Administration
of Southern Taiwan Province, Ministry of Finance
Program: Meeting the Directors
Items
Content
Remarks
Time
Arranged starting at 9:00 a.m. On the 4th Friday
of every January, March, May, July, September and
November. For emergency cases regarding any land
tax right, the citizens can arrange to meet with
the Chief/Director of the jurisdiction quickly.
Should the 4th Friday be a national holiday, the
meeting will be held at the same time one week earlier.
Host
Director-general of the National Tax Administration,
Director of the branch, Chief of the office
Place
In conference room II on the 10th floor of the
Administration.
In the conference room or negotiation room (complaints
center) of the branch or of the office
Should the meeting place be changed, persons concerned
have to be informed in advance.
Application
Please apply in person or by Internet, fax, telephone
or mail
Undertakers
Services Division for National Tax Administration,
Services Section for each branch or office The related
sections have to prepare detailed information on
citizens' filing to the Director-general (directors
or chiefs) in advance so that they will be well
informed about the cases and assign relevant staff
to be present at the meeting, in order to help solve
problems.
Number of attendees
arranged
Up to 20 persons each term
One application for each case with same content；
processed and concluded cases are not entertained.
Priorities
Those Disabled Handbook holders, Low-income households,
Indigenous People
Maximum of 5 persons For each time.
Reservation
period
Between one month to one week before the appointed
schedule of meeting
Establishing
general services counter
