Pay by cash

In order to convenience taxpayers, taxpayers can pay tax at any of the designated financial institution.
 

Automatic payment transation
 I. Tax classification applicable for scheduled levying:

1. House tax.
2. Land value tax.
3. Vehicle license tax.

II. Where to apply
     At all major banks, financial institutions, post offices,Revenue Service Office and its branch locations.

III. Eligible applicants

1. Taxpayers.
2. Depositors requesting direct debit for tax paymentpurposes.
3. Authorized legal agents.

IV. How to apply

1. Fill out a "Direct tax payment/debit application form" for tax payment (one form contains two copies), with a photocopy of the most recent tax payment receipt.
2. Fill out the depositor's information in the "Direct tax payment/debit application form", you can find this in the section "Scheduled direct debit for tax payment" form.

V. Caution:

1. For direct tax payments from your accounts, applicants should register and apply two months prior to the levying of a particular tax.
2. If you applied later than the processing period mentioned above, you will have to wait until the next tax levy period.
3. The deadline for "direct tax payment/remittance" is based on the same deadline as written on your tax payment notice. After completing the "direct tax payment/remittance form", you will receive a tax payment confirmation mailed separately to you by the revenue service office.

ATM Transfers for Tax Payments
I. Tax classification applicable for scheduled levy:

1. House tax under scheduled levy.
2. Land value tax under scheduled levy.
3. Vehicle license tax under scheduled levy.

II. Validation:
     On or before the scheduled due date for any of the taxes cited above.

III. Financial Institutions:
     Locate an automatic teller machine (ATM) that bears a tax payment mark which will process your account transfers for tax payment.

IV. Caution:

1. For tax payments using a bank's ATM transfer system, funds will be automatically deducted from your savings or checking account on the date of transaction, rather than the tax due date.
2. For tax payments using a bank's ATM transfer system, you will receive an ATM tax payment confirmation mailed separately to you by the revenue service office. Please save all your ATM transfer receipts until you receive your ATM payment confirmation sent by the revenue service office.
3. The payment screen on the ATM will appear blank if you input more than the maximum daily withdrawal amount of two million NT (New Taiwan) dollars. If this should happen, please pay your payment at any of the designated financial institution.
4. At this moment, all processing fees on tax payments through ATM machine will be free of charge.

Tax payment via the World Wide Web Intenet

I. Applicable tax classification:

1. House tax under scheduled levy.
2. Land value tax under scheduled levy.
3. Vehicle license tax under scheduled levy.

II. Validation:
     On or before the scheduled due date for any of the tax classifications cited above.

III. How to apply:

1. All taxpayer interested in filing tax on-line is required to apply with his/her banking institution for a saving or checking account data including electronic account software, installation manual for applying a transaction ID password, as well as an Internet depository account.
2. A taxpayer will then follow the instructions provided in the installation manual to download the electronic account software into a personal computer. Then obtain your transaction ID password by logging on-line via the Internet access. Each depository account only requires one ID password, which can be used repeatedly within the valid period.
3. Once you get your ID password, please follow the instructions provided in the electronic account operating manual to pay your taxes or for other payments on-line.

IV. Caution:

1. Tax payment through the World Wide Web Internet will deduct the funds from your bank account on the same date of transaction, instead of the tax due date.
2. At this moment, processing fees for all on-line tax payment transactions through the World Wide Web Internet will be free of charges.

Credit Card For Tax Payments

1. All taxpayer can utilize the credit card to pay the taxes, such as Vehicle license tax , Land value tax and House tax¡C¡]overdue or postpone are excluded.
2. The tax payment due time by utilizing credit card is the 12 pm. Before the tax scheduled due day.
3. It is restricted to utilize the taxpayer¡¦s or commodity agent¡¦s personal credit cared to pay.
4. All taxpayer can be in connection with the Credit Card institute to get the informations about the processing fees for all on-line tax payment transactions.

Convenience store payments

1. Tax item:House tax、Land value tax and vehicle license tax.
2. Applicable time:During pay period.
3. Time limited efficacy:Before 24:00 at pay period expiration date.
4. Convenience store:OK，Family Mar，7-11，Niko Mart and Hi-Life.
5. Application Method:None.
6. Deduct Day:On pay day.

Transfer via telephone payments
 I. Taxation classification with levying schedules as follows:

1. House tax in month of May of the year.
2. Land Value Tax in month of November of the year.
3. Vehicle License Tax in the month of April of the year (with commercial vehicle in month of October.)

II. Validation:

1. The payment period is 5 days prior to the beginning of the payment begins and 3 days after deadline without incurring late payment penalty, be aware of the cut off time is midnight before the 4th day after deadline.
2. Overdue payment is not acceptable.

III.Caution:Only the demand deposits (savings deposits) account in the name of the taxpayer himself/herself of a financial institution or post office can be used for this payment method.