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  • Date:2011-06-20

1. Advantage:

(1). Financial institutions and post offices help process the tax payment procedure

(2). Tax authorities can provide proof if the receipt is missing

(3). Free service

(4). Avoid suffering from lining-up at the counter

(5). No needs to worry about penalty from overdue payment

2. Applicable Regular Tax Category:

(1). House Tax

(2). Land Value Tax

(3). Vehicle License Tax

3. Application Location: financial institutions, post offices and revenue offices and branches

4. Applicant:

(1). Taxpayer

(2). Depositor of transfer tax payment

(3). Attorney

5. Application Method:

(1). Fill in the transfer payment agreement in duplicate and enclose it with a photocopy of a tax receipt generated from the latest period

(2). Fill in the reply part of Transfer Payment Agreement printed on the tax memo and mail it back.

6. Account Opening Procedures:

(1). The taxpayer can authorize his/her own deposit account or deposit account of his/her spouse or dependent’s in a financial institution or postal institution to pay tax in Taipei City and other cities.

(2). The financial institution mentioned above refers to the treasury assigned by the government or public and private banks, credit unions and Credit Departments of Farmers and Fishermen Associations assigned by the treasury; the postal institution refers to Directorate General of Postal Remittances and Saving Bank and post offices which provide saving service; deposit account means all kinds accounts for demand deposits, demand savings deposits, composite deposits, check deposits provided by financial institutions or accounts for transfer savings and passbook savings provided by postal institutions.

(3). The taxpayer can use his/her own account in a financial institution, postal institution, revenue office or its branch to transfer for tax payment, and he/she has to fill in the reply part of Transfer Payment Agreement printed on the tax memo and mail it back.

7. Attentions:

(1). Apply two months before levy period.

(2). If the taxpayer fails to apply two months before levy period, the service will then be applicable in the next fiscal year.

(3). The deduction will commence on the last day of the levy period, and the payment certificate will be mailed to the taxpayer after the deduction being successfully made.