Go To Content


search anchor

\"Tobacco\" as referred to in this Act, means products entirely or partially made of tobacco plants or other substitutes as ingredients, in a form suitable for smoking, chewing, sucking, snuffing, or other methods of consumption. Tobacco products may include (1) cigarettes; (2) cut tobacco; (3) cigars; (4) snuff; (5) chewing tobacco; and (6) other tobacco products.

\"Alcohol\" as referred to in this Act shall mean beverages having an alcohol content by volume of more than 0.5 percent, and non-denatured ethyl alcohol and other ethyl products that can be used for the production or preparation of the above-mentioned beverages. Alcohol products are categorized as follows:(1) beer;(2)fruit-brewed spirits (wine and other fruit-brewed spirits;(3)grain-brewed alcohol;(4) other brewed spirits;(5) distilled spirits(brandy, whisky, white wine and other distilled wine);(6) reprocessed alcoholic beverages; (7)rice wine; (8) cooking wine; (9) alcohol (edible and inedible alcohol); and (10) other alcoholic beverages.
Any person who produces illicit tobacco/alcohol products shall be punished by an administrative fine of not less than NT$50,000 and not more than NT$1,000,000. If the present value of the products at the time of discovery exceeds NT$1,000,000, however, the producer will be punished with an administrative fine of not less than one time and not greater than five times the present value at the time of discovery. Illicit tobacco/alcohol discovered pursuant to this Act, and the raw materials, semi-finished products, equipment, and alcohol containers for their production, will be confiscated or forfeited (Articles 45 and 57, Tobacco and Alcohol Administration Act).

The Third Credit Cooperative of Tainan:(+886)6-228-9136 ext. 301-308 (during business hours)
Voicemail services (+886)6-228-9136 ext. 221-222 (non-business hours).

Donors should check the zoning of the land with urban planning and contact the appropriate authorities accordingly. For example, if it is land for roads, parks, pre-existing roads and current roads, contact the Tainan Public Works Bureau; If it is land for schools, contact the Tainan Education Bureau.

The deadline for application for the land value tax at a special privileged rate is September 22nd in the current calendar year, and this will be postponed to the next day if the 22nd is a holiday. Applications submitted after the deadline will become effective starting from the following calendar year.

1.The land property must be currently registered to or occupied by the landowner, his/her spouse, or lineal relatives.
2.The land is free of any lease and is not being operated commercially.
3.The ground building is owned by the landowner, his/her spouse or lineal relatives.
4.The land is no more than 300 square meters (90.75 pings) within an urban area or no more than 700 square meters (211.75 pings) within a non-urban area.
5.The landowner, his/her spouse and children under 20 supported by him/her are the only people registered under one household.
The imposition of land value tax is calculated by an all-land ownership system. In other words, all of the owner\'s land in the same city or county will be combined as one unit. Therefore, every landowner will receive only one land value tax invoice from a city or country.
The base date for tax payment of land value tax is August 31st every year. The land owner indicated on the land registry on the base date of tax payment for the year of land value taxation shall be the taxpayer. Therefore, if you take ownership before August 31st, you have to pay the land value tax for the entire year.
Land value tax is collected once a year. The tax levying period is from November 1 to November 30 every year.

Footer Content