The Ministry of Finance, as the highest administrative organ of taxation, lays down taxation policies, enacts tax laws and oversees the levy and collection of taxes. Under the Ministry of Customs Administration, Taxation and Tariff Commission , Data Processing Center and Public Finance Training Institute. The Department of Taxation is in charge of the drafting, enacting and interpreting of inland tax (taxes other than customs duties and mine concession tax) codes, as well as the overseeing of the levy and collection of inland taxes. The Department of Customs Administration is in charge of the drafting, enacting and interpreting of tariff codes, as well as the overseeing of the collection of customs duties under the direction of the Minister of Finance. The Taxation and Tariff Commission is in charge of the research and planning of inland taxes and customs duties. The Data Processing Center is in charge of filing, checking and examining the inland tax data of the whole country. The Public Finance Training Institute is in charge of the pre-job and on-the-job training of public finance personne. Except for the Department of Customs Administration, which is an internal staff unit of the Ministry of Finance, all the above organs are directly subordinated to the Ministry of Finance, while serving at the same time as staff units for the Minister of Finance.
National taxes of the central government are levied in two broad categories ; customs duties and inland taxes. Customs duties are responsibility of the Directorate-General of customs under which are the customs bureaus.
Inland taxes collection comes directly under the central government. Five National Tax Administrations have been setup to take charge of the local collection of national taxes: Taipei, Kaohsiung , and Northern, Central, and Southern Taiwan Province. The National Tax Administrations may, in view of local conditions and the volume of business, set up collection offices as grassroots units of national tax collection.
Metropolitan Tax Bureaus are the branches in charge of the levying of metropolitan taxes and collecting the business tax on behalf of the central government. Under the metropolitan taxes bureau are the metropolitan taxes offices in charge of the collection of metropolitan taxes and business tax. The tax offices may, in view of the administrative divisions and economic development of the area, set up branch offices as grassroots tax collection units.
County and administratively equivalent city governments under the provincial government all have their own tax offices in charge of the collection of county and city taxes respectively, acting at the same time also as agents for the collection of provincial taxes. These tax offices may, in view of the administrative divisions and business conditions of the area, set up branches as grassroots collection units. County and city tax offices are subsidiary organs of the county and city governments concerned, performing tax collection tasks on orders from the magistrate of the County or the mayor of the city, and subject also to the direction and supervision of the Provincial Department of Finance, as well as the Finance Bureau. The scope of their work covers the collection of provincial and County taxes.