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Guide to Taiwan Building Tax 1. Scope of Taxation The building tax is levied on buildings and construction that strengthens the utility of buildings. 2. Taxpayer The taxpayer i...
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Guide to Taiwan Business Tax 1. Introduction In accordance with the relevant tax laws and regulations, all sales of goods and services in Taiwan, as well as the importation of g...
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Guide to Taiwan Commodity Tax 1. Scope of Taxation Commodities list in the “Commodity Tax Act”, whether manufactured domestically or imported from abroad shall be subject to co...
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Guide to Taiwan Individual Estate and Gift Tax Estate and gift taxes are levied on the worldwide assets of Taiwan-domiciled individuals. If a Taiwanese national does not have a Ta...
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Guide to Taiwan Deed Tax 1. Scope of Taxation The deed tax is levied on the transfer of title of real estate through sale, acceptance of a dien right, exchange, donation, subdivi...
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Guide to Taiwan Individual Income Tax 1. Introduction Taiwan residents are subject to national taxation on their earned income, including wages, salaries, benefits and pensions. ...
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Guide to Taiwan Land Value Increment Tax 1. Scope of Taxation Land that has been assigned a value is subject to the land value increment tax based on the total amount of land val...
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Guide to Taiwan Profit-Seeking Enterprise Income Tax 1. Introduction A profit-seeking enterprise is defined as an entity established in the form of a sole proprietorship, partner...
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Guide to Taiwan Securities Transaction Tax 1. Introduction Securities transaction tax is one type of transaction taxes with respect to sale of the certain type of securities and ...
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Guide to Taiwan Specifically Selected Goods and Services Tax 1. Scope of Taxation The "selling price" with regard to a taxpayers sale or manufacture of specifically selected go...
