National tax revenue is utilized by the central government. There are 9 different types of national taxes:
List of National Taxes
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 |
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
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 |