| Tax Item |
Abstract |
Period of Payment |
| Starting Date |
Deadline |
| Land Tax Section |
Land value tax |
Collected once every year |
Nov. 1 |
Nov. 30 |
| Land value increment tax |
Upon transfer of land or creation of dien |
As recorded on the tax bill |
As recorded on the tax bill |
| House Tax Section |
House tax |
Collected once every year |
May 1 |
May 31 |
| Deed tax |
Declaration shall be made within 30 days from the day when the contract of real property transaction, creation of dien, exchange, bestowal or segmentation is entered into, or when application for ownership is filed due to possession according to law. |
As recorded on the tax bill |
As recorded on the tax bill |
| Consumption Tax Section |
Vehicle license tax |
Collected once every year (equally divided into two payments for vehicles used for business purposes) |
April 1
(Second payment for vehicles used for business purposes: Oct. 1) |
April 30
(Oct. 31) |
| Amusement tax |
1. Self-payment by collecting agent |
The first day of the next month |
The tenth day of the next month |
| 2. Assessed and levied by the Office |
The first day of the next month |
The tenth day of the next month |
| 3. Amusement activities held non-periodically |
The day of issuance of tax bill |
Within 10 days |
| Stamp tax |
1. Attach tax stamps on taxable vouchers |
After the voucher is produced or signed |
Attach tax stamp upon delivery or use |
| 2. Declaration and payment of total stamp tax approved |
Declared once every two months, on the first day of every odd month |
The fifteenth day of the odd month |