History
The district of Sanmin Branch was originally under the area of Sinsing Collection Office. On January 1, 2003, the task of business tax collection originally performed by the Revenue Service Office was transferred to the Administration. Owing to the increase of personnel and the lack of office space, Sanmin Collection Office was divided into two offices. The first office was located on the seventh floor of the Sanmin Administration Building (7F., No. 215, Ha’erbin St., Sanmin Dist., Kaohsiung City), and handled affairs of business tax, profit-seeking enterprise tax and estate/gift tax. The second office was located on the sixth floor of the Sanmin Activity Center (6F., No. 468, Dashun 2nd Rd., Sanmin Dist., Kaohsiung City), and housed the services section and individual income tax section. On January 1, 2009, the Administration became a first-class government agency and at the same time, its subordinated the Sanmin Collection Office, reorganizing it into the Sanmin Branch.
Service Regions
Sanmin District, Kaohsiung City
Responsibilities
| Section |
Business |
|---|---|
| Services Section (Branch 2) |
1. Promotion and implementation of tax service, tax education and publicity measures. 2. The receipt, correction, return and handling of unreported cases of various types of income withholding materials. 3. Establishment and management of the unified number and tax register of non-profit enterprises. 4. Clearing up and transferring of overdue taxes and tax preservation. 5. Handling of abnormal tax cancellation, overpayment and tax refund. 6. Acceptance and control of prosecution cases. 7. Management of personnel, documents, archives and other general affairs. |
| Individual Income Tax Section (Branch 2) |
1. Declaration and receipt of individual income tax. 2. Review and approval of individual income tax cases and collection and refund of taxes. 3. Review of personal 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. Application for collection, review, approval and tax collection and refund of individual real estate integration cases. 7. Other comprehensive individual income tax matters. |
| Profit-seeking Enterprise Income Tax, Estate and Gift Tax Section (Branch 1) |
1. Income tax settlement, final settlement and temporary payment declaration and receipt of profit-seeking enterprise income tax and estate & gift tax. 2. Review and approval of income tax cases of profit-seeking enterprise income tax and estate & gift tax, and collection and refund of tax. 3. Verification of Trust Income Declaration. 4. Investigation and verification of the case of reporting salary income. 5. Examination and investigation of withholding tax. 6. Review and examination of all cases reported by profit-seeking enterprises. 7. Review, verification and collection of application of inheritance and gift tax and cases from counter. |
| Sales Tax Section (Branch 1) |
1. Investigation and signature handling of establishment or change of business entity. 2. Business tax declaration and collection, review, verification and refund, tax collection and evidence collection. 3. Collection of commodity tax, tobacco and alcohol tax and issuance of commodity tax certificate. 4. Special goods and services for tax collection business. 5. Investigation of small business entity. 6. Submit for abnormal inspection. 7. Investigation of reported cases that violate the regulations on tobacco and alcohol tax and specifically selected commodity and services tax. 8. Uniform invoice check, tax register check and other annual routine checks. 9. Prevention, control and check of business entities issuing the false uniform invoice. |