| Stamp Tax |
- Cash receipt
- Title of buying & selling personal estate
- Contracting title
- Title of pledge, lease, and segmentation
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- To apply for payment bill of big amount taxes.
- To apply for consolidation payment.
- To accept the application to overall payment of stamp tax
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- For monetary receipts, the person drawing up the receipt
- For all other types, the person executing the contract or drawing up the receipt
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Stamp tax law, measurement regulations of stamp tax |
| Vehicle License Tax |
It applies to the public and the private transportation automobiles and boat of the public terraqueous roads. |
- To reissue the demand notice of paying for vehicle license tax.
- To apply for refund for the overpaid or repeated paid vehicle license tax.
- Application of taxes deduction for the handicapped people's automobiles.
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Transportation equipment owner or user |
Vehicle license tax law, vehicle license tax levy regulation of Chiayi City |
| Land Value Tax |
Except for the persons who levy for agricultural land tax based on the 22nd regulation, the land that is already priced should levy the land value tax. |
- To change mailing address.
- To apply for taxes bill reissuing.
- To apply for tax details list.
- To apply for self-used residential land.
- To apply for taxes payment proof.
- Application of taxes deduction land.
- Industrial land application.
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- The land title owner
- For land with Dien1 created, the Dien1 holder
- For bestowed land, the bestowee
- For land assigned for farming, the farmer
- For land under a property trust, the trustee
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Land tax law, measurement regulations of land tax law, regulations of taxes deduction land, agrarian regulations, measurement regulations of agrarian |
| Agricultural land Tax |
Non-urban lands that are permed as agricultural land, or lands in the un-regulated pricing districts or the lands that are in the regulated pricing districts but are still provided as croplands, these land should be levied land lot.(currently suspended) |
- To inquiry agricultural operation of un-separated lands.
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Land tax law, measurement regulations of land tax law, regulations of taxes deduction land, agrarian regulations, measurement regulations of agrarian |
| Land value Increment Tax |
The land value increment tax, after the land price has been set, its land right should be levied based on the total natural increasing amount. Or it should be pre-levied as it sets up the soak rights. |
- To accept application of the land value increment tax.
- The estimated taxes amount of the land value increment tax.
- To inquire if the persons used to benefit from self-used residential land tax percentage
- To inquire the current announced land pricing.
- To check cases processing status via touch tone number (Tel: 2280028).
- To apply for tax refund of rebuying self-used residential land.
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- For land transferred with consideration or compensation, the original title owner.
- For land transferred without consideration or compensation, the acquired title owner.
- For land with Dien1 created, the Dien1 maker.
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Land tax law, measurement regulations of land tax law, regulations of taxes deduction land, agrarian regulations, measurement regulations of agrarian |
| House Tax |
Housings that are attached onto the land and architecture that will increase usage values of that house. |
- To check the taxes record number of a house.
- To inquire estimated values of a house.
- Change mailing address.
- To apply for taxes bill reissuing.
- To apply for usage modification of a house.
- To apply for taxes deduction because of casualty.
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- The title owner of the house
- Where a right of Dien exists, the Dien holder.
- For houses that have never had ownership registered and the whereabouts of the owner is unknown, the house tax due shall be collected from the builder indicated in the use license; in case no use license has been issued, from the builder indicated in the construction license; in case no construction license has been issued, from the current occupant or manager.
- For a house under a property trust, the trustee
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The house tax regulations, measurement regulations of the house tax in Chiayi city. |
| Deed Tax |
Real estate sell and buy in, mortgage, exchange, donate, dismember or the rights owner due to occupancy, all of the abovementioned should pay for the title deed tax. The lands that are located in the districts of land value increment tax can be exempted from the deed tax. |
- Providing free application form of the deed tax.
- Offering free application media software regarding the title deed tax.
- Touchtone number for check the completion status of the deed tax: 2280028.
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- Deed tax on a sale, the buyer
- Deed tax on a creation of Dien, the Dien-holder
- Deed tax on an exchange, the person who receives the part after the exchange
- Deed tax on a bestowal or a donation, the recipient
- Deed tax on a partition, the acquirer after partition
- Deed tax on a possession, the person who takes possession of the property
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The deed tax regulations |
| Amusement Tax |
- Movies.
- Professional performances such as singing, story telling, dance, circus, magicians, performing arts and night club performance.
- Drama, music concerts and amateur singing and dancing performances.
- All kinds of sports competition.
- Dance ball or pubs.
- golf course and any other entertaining measurement that are to amuse people.
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- Application of amusement tax for starting an entertainment business.
- Application for ceasing or resuming entertainment business.
- Application regarding all kinds of temporary performance in public (temporary performance in public can be exempted from the amusement tax).
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The persons who pay for the amusement |
Amusement tax law, taxes payment regulations of amusement tax in Chiayi city. |
