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Introduction of Lingya Office

History

We were one of the five service stations at the beginning from Kaohsiung National Tax Administration. Officially established in April 1980, the Lingya Office originally served regions including Lingya District, Cianjhen District and Siaogang District. Since September 1982, this Office only serves Lingya District.

Service Regions

Lingya District, Kaohsiung City.

Responsibilities

Section
Business

Services Section

1. Tax filing services, education and propaganda.

2. Receipts, corrections, withdrawals, and handling of unreported cases for declaration of various types of obtained information.

3. Establishment and management of non-profit business uniform number and tax status.

4. Tax arrears clearing, transfer execution and tax security operations.

5. Handling of abnormal tax sales numbers, heavy overpayment, and refund of taxes.

6. Personnel, documents, archives and various general affairs management.

7. Other related service management matters.

Individual Income Tax Section

1. Individual income tax declaration application.

2. Review, verification and tax collection and refund of individual income tax cases.

3. Examination of individual disaster loss cases.

4. Investigation and verification of rental income from non-self-owned houses.

5. Income survey and income verification of business practitioners, tutors, kindergartens and nurseries.

6.Other matters related to comprehensive income tax.

Profit-seeking Enterprise Income Tax, Estate and Gift Tax Section

1. Profit-seeking enterprise income tax, clearing accounts, and temporary collection 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. Review of cases of wage income reporting.

5. Withholding inspection operations.

6. Examination of various reported cases of profit-seeking enterprise income tax.

7. Hearing, verification, levy and collection of estate and gift tax declaration receipt and counter cases.

8. Other matters related to income tax, inheritance and gift tax of profit-making enterprises.

Sales Tax Section

1. Hearing of tax registration cases such as establishment or change of business persons for sales tax.

2. Declaration, collection, review, refund of tax, and collection and collection of tax for sales tax.

3. Inspection and collection of cargo tax, tobacco and alcohol tax and cargo tax certificate.

4. Special goods and services tax collection business.

5. Investigation of small-scale business operations and collection of sales tax.

6. Check the abnormal operations for sales tax.

7. Inspection of sales tax, cargo tax, tobacco and alcohol tax, special goods and services tax report cases.

8. Annual invoice inspection, tax registration inspection and other annual routine inspections.

9. Prevention and inspection of businesses that issue false unified invoices for sales tax.

10. Other matters related to sales tax.

 

 

 

Last updated:2022-11-09