Taxation Administration
The Taxation Administration (DOT; Chinese: 財政部賦稅署; pinyin: Cáizhèngbù Fùshuìshǔ) is the agency of the Ministry of Finance of Taiwan (ROC) responsible for tax collections in Taiwan.
| 財政部賦稅署 | |
 | |
| Agency overview | |
|---|---|
| Formed | May 1950[1] |
| Preceding agency |
|
| Jurisdiction | Taiwan (ROC) |
| Headquarters | Zhongzheng, Taipei |
| Agency executive |
|
| Parent agency | Ministry of Finance |
| Website | www.dot.gov.tw |
History
The Taxation Administration was originally established as Taxation Agency in May 1950.
Responsibilities
- Drafting, revising and interpreting inland tax regulations
- Planning, directing, supervising and evaluating the levy and collection of national tax administrations and local tax administrations
- Directing, supervising and evaluating the anti-corruption efforts of all levels of tax administration
- Auditing of major tax evasion cases, and supervising and evaluating the audit performance of all levels of tax administration
- Planning and evaluating matters relating to tax administration, and tax information
- Promoting tax-related education and publicity campaigns
Organizational structure
- Income Tax Division
- Consumption Tax Division
- Property Tax Division
- Inspection Division
- Tax Auditing Division
- Tax Collection Administrative Division
- Secretariat
- Personnel Office
- Civil Service and Ethics Office
- Accounting and Statistics Office[3]
Transportation
NTA is accessible within walking distance North West of Chiang Kai-shek Memorial Hall Station of the Taipei Metro.
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See also
References
- "Taxation Administration,Ministry of Finance,R.O.C".
- "Director-general". Dot.gov.tw. Retrieved 2014-04-22.
- "Organization & Functions". Dot.gov.tw. Retrieved 2014-04-22.
Further reading
- Vazquez-Caro, J., & Bird, R. M. (2011). Benchmarking tax administrations in developing countries: A systemic approach, International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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