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Specifically Selected Goods and Services Tax

Table Of: Current Tax Declaration, Declaration Time and Tax-Collecting Authorities

ActivityDeclaration DurationRelevant Authorities
  1. The sale of building or land
Within 30 days from the day following the day on which the sale contract was entered into.
(The Specifically Selected Goods and Services Tax Act shall cease to apply on sale contract to sell building or land, effective from January 1, 2016.)
  • Tax authority at the location of the taxpayer’s headquarters or other fixed place of business or place of household registration.
  • Tax authority of the place where the specifically selected goods are located.(When the taxpayer has no headquarters or other fixed place of business or place of household registration within the territory of the Republic of China.)
  1. The sale of specifically selected services
On the sales of specifically selected services in a given month by the 15th day of the following month.
  • Tax authority at the place where the taxpayer’s headquarters or other fixed place of business is located.
  1. Domestic manufactured specifically selected goods
Before 15th of next month.
  • Third Examination Division, in Tax Administration.
  1. Imported specifically selected goods
To be collected by customs offices during entrance.
  • Customs Offices.
Last updated:2017-10-24