Revenue Service Office, Kaohsiung City is re-instituted with the merger of Revenue Service East District Office, Kaohsiung City and Revenue Service West District Office, Kaohsiung City. Revenue Service East District Office, Kaohsiung City was named “Revenue Service Office, Kaohsiung County” when it was established in September 1947; it was an entity affiliated to the Kaohsiung County Government and was in charge of Kaohsiung County’s national and local taxes. When the Taiwan Provincial Government established the National Taxation Bureaus for Northern, Central and Southern Areas in September 1992, the Office’s duties regarding national taxes were transferred to the National Taxation Bureau for Southern Area, with the levy of business tax, which is also a national tax, remaining in the Office’s charge. The Office was changed back to its previous name “Revenue Service Office, Kaohsiung County” in October 2011 and its duty of levying business tax was transferred to the National Taxation Bureau for Southern Area. On December 20, 2007, it was again renamed “Local Tax Bureau, Kaohsiung County” in compliance with Article 10 of Kaohsiung County Autonomy Statute.
The Revenue Service West District Office, Kaohsiung City was named “Tax Administration Office, Kaohsiung City” when it was established in April 1946; it was an entity affiliated to the Kaohsiung City Government and was in charge of Kaohsiung City’s national and local taxes. It was re-instituted as “Revenue Service Office, Kaohsiung City” in January 1947. As Kaohsiung City was elevated to be a municipality on July 1, 1979, the National Taxation Bureau of Kaohsiung, Ministry of Finance, was established on the same day, and the duty of national and local taxes was divided, with the National Taxation Bureau of Kaohsiung taking over the former, and the latter remaining under the charge of the Revenue Service Office, except that the Office was commissioned for the levy of business tax. Also on the same day, the Revenue Service Office became affiliated to the National Taxation Bureau of Kaohsiung and supervised by the Kaohsiung City Government. A legally-based letter from the Executive Yuan stipulated that the National Taxation Bureau of Kaohsiung should take over the levy of business tax starting from January 1, 2003; since then, the Revenue Service Office has been in charge of local taxes only.
In keeping with the Kaohsiung City-County Consolidation on December 25, 2010, the Local Tax Bureau, Kaohsiung County and the Revenue Service Office, Kaohsiung City were renamed “Revenue Service East District Office, Kaohsiung City” and “Revenue Service West District Office, Kaohsiung City, respectively. Although both entities became affiliated to the National Taxation Bureau of Kaohsiung and supervised by the Kaohsiung City Government, the jurisdictions upon which their administrations were based remained unchanged.
For unified duties and a simplified taxation process, and in an effort to improve administrative efficiency, the Revenue Service East District Office, Kaohsiung City and the Revenue Service West District Office, Kaohsiung City were merged into the Revenue Service Office, Kaohsiung City on July 1, 2015, with 12 branch offices in each district, four offices and seven sections: Planning and Service Section, Land Tax Section, House Tax Section, Consumption Tax Section, Enforcement and Refund Section, Information Management Section, Legal Affairs section, Secretary Office, Accounting Office, Personnel Office, and Civil Service Ethics Office.