| Tax |
Object and Scope of Taxation |
Taxpayer |
Major Laws |
| Individual Income Tax |
Any individual with income originating from the R.O.C., no matter natives or foreigners, no matter whether they reside within R.O.C. territory or not, shall be levied individual income tax for income originating from the R.O.C. |
Individuals with income originating from the R.O.C. |
Income Tax Act, Enforcement Rules of the Income Tax Act, Guidelines for Examination of Profit-Seeking Enterprise Income Tax, Statute for Upgrading Industries, Enforcement Rules of the Statute for Upgrading Industries, Act for Development of Small and Medium Enterprises |
| Profit-Seeking Enterprise Income Tax |
Any profit-seeking enterprise operating within the R.O.C. territory, regardless of its form of organization, shall be levied profit-seeking enterprise income tax. |
Profit-seeking enterprises |
| Estate Tax |
1. For a decedent who was an R.O.C. citizen and resided in the R.O.C. continuously, all his/her property at the time of death shall be subject to estate tax, irrespective of whether the estate is located within or outside the R.O.C. 2. For a decedent who was an R.O.C. citizen but resided outside the R.O.C. continuously or who was a non-R.O.C. citizen, only the estate located within the R.O.C. shall be subject to estate tax. |
Heir(s) or legatee(s), in case there is an executor of the will; an administrator appointed according to the law, in case there is no executor or heir(s) |
Estate and Gift Tax Act, Enforcement Rules of the Estate and Gift Tax Act |
| Gift Tax |
Property given away by a donor who is an R.O.C. citizen and resides in the R.O.C. continuously shall be subject to gift tax, irrespective of whether the property is located within or outside the R.O.C., and property given away by a donor who is an R.O.C. citizen but resides outside the R.O.C. continuously or who is a non-R.O.C. citizen shall be subject to gift tax only to the extent that the property is located within the R.O.C. |
The donor; the donee in case the donor’s whereabouts is unknown, the donor has no property in the R.O.C. for enforcement, or the gift tax has not been assessed by the time of the donor’s death |
| Specifically Selected Goods and Services Tax |
Sales, manufacture, and import of specifically selected goods and services designated in Article 2 of the Specifically Selected Goods and Services Tax Act within the R.O.C. territory shall be subject to specifically selected goods and services tax. |
1. The original title owner, in case of sale of house and land
2. The manufacturer, in case of manufacture of specifically selected goods (except real estate, same hereinafter)
3. The consignee, the holder of the bill of lading or of the goods, in case of import of specifically selected goods
4. The winning bidder, the purchaser, or the assumer of the goods, in case of goods auctioned or sold by a court or other institution
5. The person initiating the transfer or the change in the purpose of use or the holder of the goods, in case of tax-exempt specifically selected goods that lose the tax-exempt status due to a transfer or a change in the purpose of use
6. The business entity making the sale, in case of the sale of specifically selected services |
Specifically Selected Goods and Services Tax Act, Enforcement Rules of the Specifically Selected Goods and Services Tax Act |
| Commodity Tax |
Commodities listed in the Commodity Tax Act, whether manufactured domestically or imported from abroad, shall be subject to commodity tax, except otherwise provided by any other laws. |
1. For commodities manufactured domestically: the manufacturer
2. For commodities imported from abroad: the receiver of the goods, the holder of the bill of lading, or the holder of the goods.
3. For commodities manufactured on a consign process contract:the consigned manufacturer. But if the consignor is a manufacturer of taxable commodities, the consignor can apply to the taxation authority for taking the consignor as taxpayer. |
Commodity Tax Act, Regulations for the Collection of Commodity Tax |
| Securities Transaction Tax |
Trading of securities, with the exception of government-issued bonds, shall be subject to securities transaction tax. |
Sellers of securities |
Securities Transaction Tax Act |
| Futures Transaction Tax |
Trading of stock price index futures, stock price index futures options, or stock options within the R.O.C. shall be subject to futures transaction tax. |
Buying and selling parties of a futures transaction |
Futures Transaction Tax Act |
| Business Tax |
Sale of goods or services within and the import of goods to the R.O.C. territory shall be subject to business tax. |
1. Business entities that sell goods or services.
2. Consignees or holders of imported goods.
3. Purchasers of services provided by foreign enterprises, institutions, groups, or organizations that have no fixed place of business within the R.O.C. territory; or the agents, in the case of foreign international transport enterprises that have no fixed place of business within the R.O.C. territory but have agents in the R.O.C. |
Value-added and Non-value-added Business Tax Act, Enforcement Rules of the Value-added and Non-value-added Business Tax Act, Regulations Governing the Use of Uniform Invoices |
| Tobacco and Alcohol Tax |
Tobacco and alcohol products listed in Article 1 and Article 3 of the Tobacco and Alcohol Act, whether manufactured domestically or imported from abroad, shall be subject to tobacco and alcohol tax upon exit from factory or upon importation. |
1. The manufacturer, in case of tobacco and alcohol products manufactured domestically
2. The consigned manufacturer, in case of tobacco and alcohol products manufactured on consignment basis
3. The receiver of the goods, the holder of the bill of lading, or the holder of the goods, in case of imported tobacco and alcohol products
4. The purchaser, in case of untaxed tobacco and alcohol products auctioned by the court or other agencies
5. The person initiating the transfer or the change in the purpose of use or the holder of the goods, in case of tax-exempt tobacco and alcohol products that lose their tax-exempt status due to a transfer or a change in the purpose of use |
Tobacco and Alcohol Tax Act, Regulations for the Collection of Tobacco and Alcohol Tax |