| Tax category |
Item of Application |
Time Limit for Handling |
| 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 |
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