Stamp Tax

Application for issuance of large-sum stamp tax bill

Upon filing of the application

Application for collective payment of stamp tax

5 days

Amusement tax

Application for taxes collection by agent upon opening of entertainment and recreation enterprise

5 days

Application for short-run performance

Upon filing of the application
5 days if filed in writing

Application for deduction or exemption of amusement tax by cultural and arts enterprise (for short-run performance)

Upon filing of the application
5 days if filed in writing

Application for establishment/amendment of entertainment and recreation enterprise registration

5 days

Application for suspension or resumption of entertainment and recreation enterprise operations

5 days

Application for cessation of business (cancellation of registration) in issuance of uniform invoice for entertainment and recreation enterprise registration

5 days

Application for amusement tax exemption (for short-run performance)

Upon filing of the application
5 days if filed in writing

Land value tax

Application for primary residential land value tax rate

12 days in general
26 days if joint inspection is required

Application for reduction or exemption of land value tax

9 days in general
26 days if joint inspection is required

Application for land value tax rate applicable to lanes (or covered passageways)

9 days in general
26 days if joint inspection is required

Application for land value tax rate applicable to land used for industry (factories)

9 days in general
26 days if joint inspection is required

Application for land value tax rate applicable to land used for gas stations and parking lots

9 days in general
26 days if joint inspection is required

Farmland tax

Application for farmland tax rate applicable to land

26 days

Land Value Increment Tax

Application for land value increment tax if primary residential land value tax rate has been applied

5 days

Application for tax refund for re-purchase of residential land for personal-use

27 days

Application for land value increment tax (present assessed land value), including application for exemption of tax and non-taxation.

7 days for general land
20 days for residential land for self-use
9 days for agricultural land
Other applications:
9 days if no joint inspection is required;
26 days if joint inspection is required

Application for cancellation of present land value declarations

7 days

Application for primary residential land value tax rate for land sold

20 days

Application for exemption of land value increment tax for transfer of agricultural land

7 days if no joint inspection is required
21 days if joint inspection is required

House Tax

Application for declaration of present value and use of new buildings, new additions, and structural renovations

20 days

Application for house tax data certification

5 days

Application for building demolition, incineration, collapse, and change of use

9 days

Deed Tax

Deed tax declaration

15 days

Application for cancellation of deed tax declaration

7 days in general
14 days if handled by township office or city government

Vehicle License Tax

Application for vehicle license tax refund

15 days in general
30 days for cases by batch or automatic audit with huge quantity

Application for general exemption of vehicle license tax

On-the-spot cases: Upon filing of the application
Not-on-the-spot applications: 5 days

Application for exemption of vehicle license tax for disabled persons

On-the-spot cases: Upon filing of the application
Not-on-the-spot applications: 7 days

Others

Application for tax payment certificate

Upon filing of the application
5 days if filed in writing

Application for refund of tax overpayment

Within 19 days

Application for review

2 months

Application for certificate of no overdue taxes and fines

Upon filing of the application
7 days if filed in writing

Application for creditor inquiry about the tax information of debtor