Imposed Object and Scope

1. 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.
2. 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.
3. 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.

Tax Payers

1. In the case of selling building or land: the original owner. In the case of manufacturing specifically selected goods:the manufacturer.
2. In the case of importing specifically selected goods:consignee or the holder of the bill of lading or of the goods.
3. In the case of the sale of specifically selected services:the business entity making the sale.

Regulation (the following Link to Laws & Regulations Databae of The Republic of China(Taiwan))

• The Specificallly Selected Goods and Services Tax Act
• The Enforcement Rules of the Specifically Selected Goods and Services Tax Act