National tax revenue is utilized by the central government. There are 9 different types of national taxes:
List of National Taxes
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1. Customs Duties |
Collected by the Directorate General of Customs, Ministry of Finance |
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2. Income Tax -Profit-seeking Enterprise Income Tax -Individual Income Tax 3. Estate and Gift Tax - Estate Tax - Gift Tax 4. Commodity Tax 5. Securities Transaction Tax 6. Futures Transaction Tax |
Collected by National Taxation Tax Administrations of each county/city |
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7. Business Tax |
Collected by Revenue Service Offices of each county/city from 1st July 1999 |
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8. Tobacco and Alcohol Tax |
Implement on 1st January 2002 |
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9. Specifically Selected Goods and Services Tax |
Implement on 1st June 2011 |
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Local tax revenue is utilized by the local governments including municipality, county (city) taxes. There are 8 different types of local taxes:
List of Local Taxes
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1. Stamp Tax 2. Vehicle License Tax 3. Land Value Tax 4. Agricultural Land Tax 5. Land Value Increment Tax 6. House Tax 7. Deed Tax 8. Amusement Tax |
Collected by Revenue Service Offices of each county and city |