History
Gangshan office was established on September 1, 1992, subordinate to National Taxation Bureau of the Southern Area, Ministry of Finance. Thereafter, the office was reorganized to National Taxation Bureau of Kaohsiung, Ministry of Finance in 2011.
Service Regions
Gangshan District, Ciaotou District, Yanchao District, Alian District, Tianliao District, Lujhu District, Hunei District, Jiading District, Mituo District, Yongan District, and Zihguan District in Kaohsiung City.
Responsibilities
| Section |
Business |
|---|---|
| Services Section |
1. General tax services. 2. Tax education and promotion. 3. Management of tax planning, tax rebates, returns and tax lien. 4. Reception of withholding tax. 5. Management of documents, files and archives. |
| Individual Income Tax Section |
1. Acceptance of individual income tax returns, examination, assessment and tax collection or refund. 2. Compulsory assessment and tax collection of non-filing of individual income tax. 3. Survey and assessment of income from professional practice and other income. 4. Data processing of non-withholding income. 5. Acceptance of individual house and land transactions income tax returns, examination, assessment and tax collection or refund. 6. Tax returns applications for foreign taxpayers individual income tax. |
| Profit-seeking Enterprise Income Tax, Estate and Gift Tax Section |
1. Profit-seeking enterprise income tax, clearing accounts, and temporary collection of declaration applications. 2. Examination, approval and tax collection and refund of profit-seeking enterprise income tax. 3. Check on the declaration of trust income. 4. Withholding inspection operations. 5. Examination of various reported cases of profit-seeking enterprise income tax. 6. Hearing, verification, levy and collection of estate and gift tax declaration receipt and counter cases. 7. Reporting of the retirement of fixed assets for profit or disaster losses for profit-seeking enterprise income tax. 8. Report the deterioration of raw materials and commodities for profit business or disaster losses for profit-seeking enterprise income tax. 9. Cases of the integration of for-profit business premises and land applications for receipt, review, approval, and collection and refund of taxes for profit-seeking enterprise income tax.10. Other matters related to income tax, estate and gift tax of profit-making enterprises. |
| Sales Tax Section |
1. Management of taxation registrations including handling of application, data correction and modification. 2. Tax refunds applications for business tax and commodity tax including related review and auditing. 3. Review of referred cases of tax misconduct, violation and fraud for business tax, commodity tax, tobacco and alcohol tax, specifically selected goods and services tax. 4. Collection of business tax, commodity tax, tobacco and alcohol tax, specifically selected goods and services tax. 5. Issuance of commodity tax certificates. 6. Data collection, entry and management on all sales taxes. |