Local Tax Bureau, Miaoli County
 
* History
Since Taiwan’s recovery, the local tax agencies had collected both national and local taxation unilaterally. When Taipei City and Kaohsiung City were respectively upgraded to municipal cities in 1967 and 1979, two cities’ national taxation became the competence under the Taipei and Kaohsiung National Tax Administration. Meanwhile, the rests of the counties’ tax agencies were still in charge of both the local and provincial taxations.
Until September, 1992, the Ministry of the Finance established three offices of the National Tax Administration individually in the northern, middle and southern areas of Taiwan Province, so as to raise the national taxes on their own. Since then, the county/city government has started to collect the local taxes singly, and these measures have leaded our taxation-system to a bilateral condition.
In accordance with the Re-amendment of the Act Governing the Allocation of Government Revenues and Expenditures passed on January 25, 1999, the Business Tax has been delegated to the National Tax Administration. In addition, since January 1, 2003, the collection of the Business Tax, originally performed by the local Revenue Service Office, has been returned to the National Tax Administration.
Revenue Service Office in Miaoli takes charge of the collection of land taxes (land value tax, agricultural land tax, and land value increment tax), house tax, stamps tax, vehicle license tax, deed tax, amusement tax, etc.
However, the National Tax Administration are still responsible for the collection of the national taxes, such as income tax(individual income tax, and profit-seeking enterprise income tax), estate and gift tax, customs duties, value-added and non-value-added business tax , commodity tax, tobacco and alcohol tax, securities transactions tax, futures transactions tax, and mine concession tax.