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.

Taxation Administration

財政部賦稅署
Agency overview
Formed	May 1950[1]
Preceding agency	Taxation Agency
Jurisdiction	Taiwan (ROC)
Headquarters	Zhongzheng, Taipei
Agency executive	Wu Tzu-hsin[2], Director-General
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.

See also

• Ministry of Finance (Taiwan)

References

1. "Taxation Administration,Ministry of Finance,R.O.C".
2. "Director-general". Dot.gov.tw. Retrieved 2014-04-22.
3. "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.