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Specifically Selected Goods and Services Tax


  • Specifically Selected Goods and Services Tax

Imposed Object and Scope Behavior of selling the building and the share of land associated with the unit, or any urban land for which a construction permit may lawfully be issued, that has been held for a period of no more than 2 years in the territory of R.O.C.

Passenger cars, yachts, airplanes, helicopters, ultra-light vehicles, furniture, turtle shells, hawksbill, coral, ivory, furs, and their products manufactured in or imported into the territory of R.O.C.

Membership rights with a selling price of not less than NT$500,000 (same currency in the following) sold in the territory of R.O.C.
Tax Payers In the case of selling building or land: the original owner. In the case of manufacturing specifically selected goods: the manufacturer.

In the case of importing specifically selected goods: consignee or the holder of the bill of lading or of the goods.

In the case of the sale of specifically selected services: the business entity making the sale.
Last updated:2020-12-29