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Introduction of Taiwan Tax System

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Based on the principle of "the Rule of Law" and "Doctrine of Taxation by Law", the collection of taxes in Taiwan should be regulated by laws. The tax collection procedures are based on Tax Collection Act for the unification of procedures, and should comply with the Taxpayer Rights Protection Act (which was implemented on December 28, 2017) and the Administrative Procedure Law, to make tax collection procedures transparent, to assure the "Rule by Law" principle being implemented, to protect the rights/benefits of people and to enhance the effectiveness of administration. Every tax is collected by National Taxation Bureaus (National Taxes) or Tax Collection Offices in special municipalities, counties or cities (Local Taxes). Ministry of Finance is the highest administration to centrally handle tax collection matters, issuance of rulings for tax laws/regulations, and designation of revenue and spending.

In response to demands arising from the development of economic situations, Taiwan has undergone numerous tax reforms. For example:

For more information, please visit Taxation Administration and eTax Portal

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