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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
The Specifically Selected Goods and Services Tax Act
Article 2
Content:
The specifically selected goods regulated by this Act are the following:
1. Buildings and land: Any unit of a building and the share of land associated with the unit, or any urban land and industrial land in non-urban areas for which a construction permit may lawfully be issued, that has been held for a period of no more than 2 years.
2. Passenger cars: Any passenger car that, including the driver’s seat, has nine seats or less and a selling price or taxable value of not less than NT$3 million.
3. Yachts : Any yacht with a full length of not less than 30.48 meters.
4. Airplanes, helicopters, and ultra-light vehicles : Any airplane, helicopter, or ultra-light vehicle with a selling price or taxable value of not less than NT$3 million.
5. Turtle shells, hawksbill, coral, ivory, furs, and their products: Any of the aforesaid items that has a selling price or taxable value of not less than NT$500,000, excluding those that are not protected species under the Wildlife Conservation Act, or products made from them.
6. Furniture: Any item of furniture with a selling price or taxable value of not less than NT$500,000.
As used in this Act, "specifically selected services" means any membership rights with a selling price of not less than NT$500,000, except when in the nature of a refundable deposit.
 Update:2018-04-19

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