Table of Processing Time and Required Documents for Application Service(Written Application)
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Stamps Tax |
0201 |
Large Sum Stamp Tax Statement Application |
Application form or original taxable documents |
Immediately upon request |
0202 |
Periodic Stamp Tax Payment (Amendment) Application |
2 copies of seal print records |
5 days |
Amusement Tax |
0301 |
Proxy Amusement Tax Collection Application for Entertainment and Recreation Enterprises Establishment |
1. A photocopy of business registration certificates
2. A photocopy of owner’s ID card |
5 days |
0302 |
Short-run Performance Application |
1. A photocopy of registration certificates and owner’s ID card (1 copy of each)
2. Performance approval documents from the competent authority
3. Tickets verification and specimen page (1 copy of each)
4. Cash deposit or guarantee of amusement tax collection
5. Application for reduction or exemption of amusement tax and business tax for culture and arts enterprise |
1.Immediately upon request
2. Written application：5 days |
0303 |
Application for Reduction or Exemption of Amusement Tax and Business Tax for Culture and Arts Enterprise (for Short-run Performance) |
A photocopy of reduction or exemption approval issued by the Council for Cultural Affairs, Executive Yuan |
1.Immediately upon request
2. Written application：5 days |
0304 |
Application for Establishment or Amendment of Entertainment and Recreation Enterprise Operations |
1. A copy of proxy Amusement Tax collection application for entertainment and recreation enterprises establishment
2. A photocopy of business registration certificates
3. A photocopy of owner’s ID card |
5 days |
0305 |
Application for Suspension or Resumption of Entertainment and Recreation Enterprise Operation |
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5 days |
0306 |
Application for Termination (Registration Cancellation) of Entertainment and Recreation Enterprise Operations |
Tax payment receipt for current month |
5 days |
0307 |
Amusement Tax Exemption Application (for Short-run Performance) |
1. A photocopy of registration certificates and owner’s ID card
2. Performance approval documents from the competent authority
3. Tickets verification and specimen page (1 copy of each)
4. Cash deposit or guarantee of amusement tax collection
5. Documents for approval of amusement tax exemption application |
1.Immediately upon request
2. Written application：5 days |
Land Value Tax |
0401 |
Application for Primary Residential Land Value Tax Rate
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1. A photocopy of the ownership certificate for constructional improvements or other documents for the building
2. A photocopy of household registration
3. The above documents may be exempted depending on the needs of the institutions that have the computer system connected with that of land offices and household registration offices |
- General：12 days
- Joint inspection：26 days
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0402 |
Application for Reduction of or Exemption from Land Value Tax Payment |
Attach relevant documents |
1.General：9 days
2.Joint inspection：26 days |
0403 |
Application for Land Value Tax Rate Applicable to Land Used for Lanes and Covered Passageways |
1. Land used for covered passageways： a photocopy of building ownership certificate (attach relevant documents if you do not have the certificate)
2. Land used for lanes：a photocopy of the cadastral map |
1.General：9 days
2.Joint inspection：26 days |
0404 |
Application for Land Value Tax Rate Applicable to Land Used for Industries |
1. During the construction period： attach construction license (indicating the purpose of the building related to goods manufacture or processing) and other relevant documents. Attach factory establishment permits for those required to acquire the permit before the construction of the factory according to the law.
2. After the construction is completed, attach the permit for factory registration and factory registration certificate if they meet the factory registration application standards; those who fail to meet the factory registration application standards shall attach the use permit or documents for the constructional improvement (indicating the purpose related to goods manufacture or processing). |
1.General：9 days
2.Joint inspection：26 days |
0405 |
Application for Land Value Tax Rate Applicable to Land Used for Gas Stations and Parking Lots |
1. Attach relevant approval documents issued by the competent authority in charge of relevant enterprise
2. Attach the use plan, use map, organization constitutions, or documents for constructional improvements |
1.General：9 days
2.Joint inspection：26 days |
Agricultu-ral Land Tax |
0501 |
Application for Land Tax Rate Applicable to Agricultural Land |
1. Land use zoning certificate
2. Other relevant documents |
26 days |
Land Value Increment Tax |
0601 |
Application for Land Value Increment Tax Rate That Has Been or Has Not Been Applied to Primary Residential Land |
1. Photocopies of land owner’s ID card
2. Photocopies of trustee’s ID card |
5 days |
0602 |
Application for Land Value Increment Tax Refund for Primary Residential Land Repurchase |
1. Photocopies of the contract signed when registering the original land sale at the land office
2. Photocopies of the contract signed when registering the newly purchased land at the land office
3. Original payment receipt of land value increment tax for sold land (sign an affidavit if unable to submit the receipt)
4. Land and building registration transcription for sold and repurchased land (documents for the building)
5. Attach photocopies of household registration on the land and land owner’s declaration of (no) lease for the original land sale at the land value increment tax rate applicable to land used for general purposes |
27 days |
0603 |
Application for Land Value Increment Tax Declaration (Current Assessed Land Value) (including applications for exemption) |
1. General land
（1）Application for Land Value Increment Tax Declaration (Current Assessed Land Value) in quadruplicate
（2）A photocopy of the contract (the original copy will be returned after verification)
2. Primary residential land
（1）Application for Land Value Increment Tax Declaration (Current Assessed Land Value) in quadruplicate
（2）A photocopy of the contract (the original copy will be returned after verification)
（3）Documents for constructional improvements
（4）Attach photocopies of household registration if the computer system is not connected with that of household registration offices
3. Donated private land exempted from land value increment tax
（1）Application for Land Value Increment Tax Declaration (Current Assessed Land Value) in quadruplicate
（2）A photocopy of the contract (the original copy will be returned after verification)
（3）Establishment permits issued by the competent authority in charge of social and welfare services or the competent educational authority
（4）Donation documents
（5）Certificate for registration as a foundation (or transcription of registration as a foundation)
（6）Corporate constitutions
（7）The interested party shall present documents which indicate no benefit gained through land donation by any means
4. Application for exemption from land value increment tax for agricultural land
（1）Application for Land Value Increment Tax Declaration (Current Assessed Land Value) in quadruplicate
（2）A photocopy of the contract (the original copy will be returned after verification)
（3）Certificate of agricultural land for agricultural purpose only
（4）Attach additional documents of controlled use according to the original agricultural land use zoning or its purpose for land regarded as agricultural land (agricultural land that was legally transformed into non-agricultural land, with the detailed plan that is required to be finished according to the law yet to be completed, and therefore, unable to be used for the purpose after alteration, and presumed by the competent legal authority that its usage shall still be controlled according to the original agricultural land use zoning or its purpose).
5. Land reserved for public facilities
（1）Application for Land Value Increment Tax Declaration (Current Assessed Land Value) in quadruplicate
（2）Land use zoning certificate (documents regarding the land reserved for public facilities and the planned procurement method)
（3）A photocopy of the contract (the original copy will be returned after verified) |
1. Land for general purposes：municipalities and each city in Taiwan Province – 7 days； each county in Taiwan Province, Kinmen County, and Lienchiang County – 9 days
2. Primary residential land：20 days
3. Agricultural land： municipalities and each city in Taiwan Province – 7 days； each county in Taiwan Province, Kinmen County, and Lienchiang County – 9 days
4. Other cases： without joint inspection - municipalities and each city in Taiwan Province – 7 days； each county in Taiwan Province, Kinmen County, and Lienchiang County – 9 days； with joint inspection (including joint investigation) – 26 days |
0604 |
Application for Cancellation of Land Value Increment Tax Declaration (Current Assessed Land Value) |
1. Land value increment tax bill originally issued
2. Original contract |
7 days |
0605 |
Application for Land Sale at Land Value Increment Tax Rate Applicable to Primary Residential Land |
1. Documents for constructional improvements (building use permit, photocopies of constructional improvement ownership certificate or constructional improvement survey maps)
2. Photocopies of household registration
3. Attach a seal impression for land auctioned by courts when the applicant cannot be confirmed as the land owner |
20 days |
0606 |
Application for Exemption from Land Value Increment Tax upon Agricultural Land Deed Transfer |
1. Agricultural land: certificate of agricultural land for agricultural purpose only
2. Land regarded as agricultural land (agricultural land that was legally transformed into non-agricultural land, with the detailed plan that is required to be finished according to the law yet to be completed, and therefore, unable to be used for altered purpose, and presumed by the competent legal authority that its usage shall still be controlled according to the original agricultural land use zoning or its purpose)
（1）Certificate of agricultural land for agricultural purpose only
（2）Certificate of controlled use according to the original agricultural purpose issued by the competent legal authority |
Without joint inspection - municipalities and each city in Taiwan Province – 7 days； each county in Taiwan Province, Kinmen County, and Lienchiang County – 9 days; with joint inspection – 26 days |
House Tax |
0701 |
Application for Declaration of Current Value and Use of New Buildings, New Additions, and Structural Renovations |
1. Photocopies of use permit
2. A floor plan, elevation, side view profile or building survey map
3. Photocopies of qualification documents such as owner’s ID card or household registration
4. Attach the distribution agreement if the ownership has not been divided
5. For houses constructed without license, house owners shall present a commitment and other relevant documents
6. Please attach the original sharing agreement if public facilities are included |
26 days |
0702 |
Application for House Tax Data Certification |
1. Photocopies of trustee’s ID card
2. Photocopies of ID card |
5 days |
0703 |
Application for Building Demolition, Incineration, Collapse, and Change of Use |
Relevant documents (not required if applicant does not have any relevant document) |
9 days |
Deed Tax |
0801 |
Deed Tax Declaration |
1. Deed tax declaration in triplicate (plus attached copy)
2. Contract with accredited format (one copy for original and photocopy)
3. Other relevant documents:
（1）Attach photocopies of building ownership certificate or building registration transcription if the ownership of the house has been registered (however, the above document may not be required if the taxing authority is able to inquire whether the ownership has been registered through internal network).
（2）Attach photocopies of both the original and new owners’ identification documents if the ownership of the house hasn’t been registered.
（3）Other cases：
i. Photocopies of court’s judgment and court’s final verdict for transferred cases judged by courts
ii. Photocopies of certificate of property right transfer issued by the government organization when acquiring public property from a government organization through tender or procurement
iii. Photocopies of transfer certificate of right to real estate issued by courts when acquiring real estate auctioned by courts through tender
iv. Cases regarding acquisition of use permit with the recipient as the original builder with construction license, or with a change in the name of the builder due to transaction, exchange, or gifting before the construction of the building is completed：（i）photocopies of use permit or application for use permit; and（ii）photocopies of transaction (co-construction) contract or construction contract
（4）Taxing authorities may ask taxpayers to provide other relevant documents if necessary. |
15 days |
0802 |
Application for Cancellation of Deed Tax Declaration |
1. Deed tax bill originally issued or tax exemption certificate
2. Original contract |
1. General cases：7 days
2. Entrusting township and city offices to handle cases: 14 days |
Vehicle License Tax |
0901 |
Application for Vehicle Registration Tax Refund |
1. Original copies of receipts for vehicle license tax payment
2. Enclose additional documents for various reasons for refund, correspondingly:
（1）Enclose original copies of receipts for two-time payments when double payment occurs.
（2）Enclose photocopies of registration of various automobile (motorcycle) changes for suspension, handing in for cancellation, revocation, termination, and cancellation.
（3）Enclose photocopies of registration of various automobile (motorcycle) changes and photocopies of vehicle lost certificate issued by the police office for vehicle lost cancellation.
（4）Enclose photocopies of vehicle impounding and license suspension list for suspension.
（5）Enclose photocopies of tax exemption approval documents for tax exemption.
（6）Enclose original ID card for verification and affix the seal to receive cash refunds. |
1. General：15 days
2. Massive, active investigation on refunding cases in batches: 30 days |
0902 |
Application for General Exemption from Vehicle License Tax |
1. Photocopies of new license plate registration form or vehicle registration
2. photos of additionally installed fixed special equipment and special labels
3. Attach photocopies of the institution’s certificate of registration for ambulances at a hospital established by public groups |
5 days |
0903 |
Application for Vehicle Registration Tax Exemption for the Disabled |
1. The disabled who have driving license shall attach the following documents:
（1）Driving license
（2）Vehicle registration
（3）Disability card
（4）Vehicle owner’s private seal
2. The disabled who do not have driving license shall attach the following documents:
（1）Vehicle registration
（2）Disability card
（3）Household certificate (the disabled shall have the same household registration address as the vehicle owner, and the two shall be kindred)
（4）Vehicle owner’s private seal |
7 days |
Other |
1001 |
Application for Tax Payment Certificate |
1. Taxpayers: original identification documents (returned after verification)
2. Applicants are not taxpayers:
（1）Original copies of agent’s identification documents (returned after verification)
（2）Photocopies of taxpayer's identification documents
（3）Power of attorney |
1. Immediately upon request
2. Written application：5 days |
1002 |
Application for Refund of Tax Overpayment |
Payment receipt |
Within 19 days |
1003 |
Tax Record Review Application |
1. Tax bill or photocopies of payment receipt
2. Relevant proofs
3. Photocopies of disciplinary document
4. Letter of appointment from consignors |
2 months |
1004 |
Application for Certificate of No Overdue County/City Taxes and Fines |
1. Taxpayers：original identification documents (returned after verification)
2. Applicants are not taxpayers:
（1）Original copies of agent’s identification documents (returned after verification)
（2）Photocopies of taxpayer's identification documents
（3）Power of attorney |
1. Immediately upon request
2. Written application：5 days |
1005 |
Application for Creditor Inquiry of Debtor Tax Records |
1. Creditors：
（1）Identification documents – (when creditors are individuals) original and photocopies of ID card; or (when creditors are profit-seeking enterprises or juridical persons) certificate of incorporation, business registration certificate, or juridical person registration certificate (photocopies of certificate of incorporation, company registration certificate, or juridical person registration certificate on which an undertaking is signed, can be used to replace the original copies)
（2）Original and photocopies of entitlement foreclosure issued by the judiciary： (submit one of the following certificates)
i. Entitlement foreclosure pursuant to the regulations of Paragraph 1, Article 4 of Compulsory Enforcement Act (with the exception of the 5th subparagraph)
（i）Judgment by the court of last resort (enclose court’s final verdict; verdict with the remark of “no appeal accepted” recorded at the end of the article; or civil judgment on payment in mainland China which is approved by courts)
（ii）Judgments of provisional attachment, provisional injunction, and provisional execution and other judgments of compulsory enforcement according to Code of Civil Procedure
（iii）Settlement or mediation established pursuant to Code of Civil Procedure
（iv）Acknowledgement that must be enforced prescribed by Public Notarization Law
（v）Other entitlement foreclosure to be enforced according to the law:
a. Compulsory execution ruling on promissory notes
b. Verified payment warrants (verification of court ruling is required to attach)
c. Civil mediation approved by courts
d. Arbitration award
e. Verified amount of court costs and expenses and verification of court ruling
f. Criminal judgment regarding fines, forfeiture, confiscation, and collection to be executed
ii. Certificate of creditor’s right issued for the various entitlement foreclosure above
iii. Related explanatory documents from the Ministry of Finance
（3）Debtors’ taxation information inquired by creditors
2. Agents or consignees: in addition to the certificates indicated in the above items （1）,（2）, and（3）, the following are acquired to be attached:
（1）Original and photocopies of power of attorney or letter of appointment
（2）Original and photocopies of agent's or consignee’s ID card
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Immediately upon request (except for inquiries by batch) |
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