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Specifically Selected Goods and Services Tax
Specifically Selected Goods and Services Tax
Imposed Object and Scope Tax Payers Regulation
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.
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:2019-12-13