附錄一：財政部、國稅局、各縣市地方稅稽徵機關

附錄一：財政部、國稅局、各縣市地方稅稽徵機關通訊錄
（本表 102 年 12 月編製，有關通訊異動時，請依新資料辦理）
單
位
網
址
總
機
地址
財政部賦稅署
www.dot.gov.tw
02-23228000 10066 台北市愛國西路 2 號
財政部財政資訊中心
www.fdc.gov.tw
02-27631833 11002 台北市忠孝東路四段 547 號
財政部北區國稅局
www.ntx.gov.tw
03-3396789
財政部中區國稅局
www.ntact.gov.tw
04-23051111 40358 臺中市西區民生路 168 號
財政部南區國稅局
www.ntas.gov.tw
06-2223111
財政部台北國稅局
www.ntat.gov.tw
02-23113711 10802 臺北市萬華區中華路 1 段 2 號
財政部高雄國稅局
www.ntak.gov.tw
07-7256600
基隆市稅務局
www.kltb.gov.tw
02-24331888 20402 基隆市安樂路二段 162 號
台北市稅捐稽徵處
www.tpctax.gov.tw
02-23949211 10051 臺北市北平東路 7 之 2 號
新北市政府稅捐稽徵處
www.tax.ntpc.gov.tw
02-89528200 22002 板橋區中山路一段 143 號
宜蘭縣政府地方稅務局
www.iltb.gov.tw
039-325101
26046宜蘭市中山路 2 段 165 號
桃園縣政府地方稅務局
www.tytax.gov.tw
03-3326181
33003 桃園市成功路二段 179 號
新竹縣政府稅捐稽徵局 www.chutax.gov.tw
035-518141
30211 竹北市光明六路 6 號
新竹市稅務局
www.hcct.gov.tw
035-225161
30041 新竹市中央路 112 號
苗栗縣政府稅務局
www.mlftax.gov.tw
037-331900
36002 苗栗市府前路 46 號
www.tax.taichung.
台中市政府地方稅務局 gov.tw
彰化縣地方稅務局
www.changtax.gov.t
w
33049 桃園市復興路 186 號
70402 臺南市富北街 7 號 6-17 樓
80265 高雄市苓雅區廣州一街 148 號
04-22585000 40758 臺中市西屯區文心路二段 99 號
04-7239131
32
50002 彰化市中山路二段 187 號
單
位
網
址
總
機
地址
南投縣政府稅務局
www.nttb.gov.tw
049-2222121 54062 南投市復興路 2 號
雲林縣稅務局
www.yltb.gov.tw
05-5323941
64054 雲林縣斗六市府文路 35 號
嘉義市政府稅務局
www.citax.gov.tw
05-2224371
60001 嘉義市中山路 154 號
嘉義縣財政稅務局
www.cyhtax.gov.tw
05-3620909
台南市政府稅務局
www.tntb.gov.tw
06-2160216
高雄市東區稅捐稽徵處 www.khtb.gov.tw
07-7410141
83004 高雄市鳳山區國泰路二段 136
號
高雄市西區稅捐稽徵處 www.kctax.gov.tw
07-2293151
80054 高雄市新興區中正三路 25 號
61246 嘉義縣太保市祥和新村祥和
二路東段 5 號
70002 臺南市中西區忠義路一段 96
號
屏東縣政府稅務局
www.pttb.gov.tw
08-7338086
90009 屏東市北平路 24 號
台東縣稅務局
www.tttb.gov.tw
089-231600
95065 台東市中興路二段七二九號
花蓮縣地方稅務局
www.hltb.gov.tw
03-8226121
97058 花 蓮 市 府 前 路 19 號
澎湖縣政府稅務局
www.phtax.gov.tw
06-9279151
88043 澎湖縣馬公市中興里治平路
17 號
金門縣稅務局
www.kmtax.gov.tw
082-325197
89344 金門縣金城鎮民族路 328 號
連江縣稅捐稽徵處
www.matsutax.gov.
tw
0836-23261
22002 連江縣南竿鄉清水村 139 號
33
附錄二：嘉義地區相關機關通訊錄
（本表 102 年 12 月編製，有關通訊異動時，請依新資料辦理）
類別
稅
務
局
機關
轄區範圍
稅
局
電話
傳真
嘉義縣
太保市、朴子市、布袋鎮、
東石鄉、義竹鄉、鹿草鄉、 太保市祥和二路東段 5 號 05-3620909 05-3622021
六腳鄉、水上鄉、中埔鄉、
0800-076969
番路鄉、大埔鄉、阿里山鄉
民雄分局
民雄鄉、大林鎮、溪口鄉、 民雄鄉文隆村建國路二段 05-2260505 05-2067403
竹崎鄉、梅山鄉、新港鄉 263 號
05-2065921
嘉義市分局 嘉義市東區、西區
國
住址
嘉義市中山路 199 號 4-5、05-2282233 05-2282354
8樓
太保市、朴子市、布袋鎮、
東石鄉、義竹鄉、鹿草鄉、 太保市祥和二路東段5號4
嘉義縣分局 六腳鄉、水上鄉、中埔鄉、 樓
05-3621010 05-3621070
番路鄉、大埔鄉、阿里山鄉
民雄鄉、大林鎮、溪口鄉、 民雄鄉文隆村建國路二段 05-2062141 05-2260344
民雄稽徵所 竹崎鄉、梅山鄉、新港鄉 263 號
區
公
所
東區
戶
政
東區
西區
西區
05-2279180
公園聯合里、新南聯合里、 嘉義市吳鳳北路 184 號 4
05-2289019 05-2251847
北門聯合里、東南門聯合里 樓
05-2290301
八掌聯合里、北鎮聯合里、
長榮聯合里、北興聯合里、 嘉義市錦州二街28 號3 樓 05-2840850 05-2840852
竹園聯合里
嘉義市吳鳳北路 184 號 4
05-2226330 05-2251903
樓
嘉義市錦州二街28 號2 樓 05-2831823 05-2831830
嘉義市地政事務所
嘉義市國華街 245 號 8 樓 05-2246501 05-2220733
嘉義市政府文化局
嘉義市忠孝路 275 號
05-2788225 05-2786329
嘉義市政府消防局
嘉義市立學街 16 號
05-2716667
嘉義市政府環保局
嘉義市吳鳳北路 184 號 5 05-2251775 05-2255943
環保專線：0800-066666
樓
法務部行政執行署嘉義分署
嘉義市中山路 96 號
行政院雲嘉南區聯合服務中心
嘉義市吳鳳北路 184 號 2 05-2227009 05-2225907
樓
34
05-2711133 05-2782976
附錄三：嘉義市政府分機一覽表
總機：2254321（14 線）
嘉義市政府局室別
分機號碼
嘉義市政府局室別
分機號碼
服務中心
191
社工小組
121
行政處庶務科
608，612
教育處社會教育科
362
行政處法制科
711
企劃處
684~688
行政處文書科
110，130
財政處金融及菸酒管理
766
科
行政處新聞科
112，126
財政處公有財產科
767
建設處公園管理科
227
財政處財務管理科
768
建設處工商科
129，136
財政處庫款支付科
769
建設處農牧科
234
地政處地籍科
372
建設處市場管理科
235，325
地政處地權科
373
工務處土木科
225，226
地政處地價科
374
工務處建管科
132，131
地政處地用科
375
工務處都市計畫科
232，233
地政處重劃科
376
工務處使用管理科
214，323
主計處
777～783，793
工務處新建工程科
231，332
民政處自治行政科
339，342
工務處養護工程科
2250449
民政處宗教禮俗科
340
人事處
715～719
民政處自治事業科
341
社會處社會行政科
153
民政處戶政科
343
社會處勞工行政科
101
民政處兵役徵集科
347
社會處勞資關係科
154
交通處交通行政科
2294581
社會處社會福利科
155
交通處交通工程科
2294582
社會處社會救助科
156
交通處觀光科
2294593
35



Content
1.
Introduction．．．．．．．．．．．．．．．．．
36
2.
Services provided．．．．．．．．．．．．．．
41
3.
Local Tax．．．．．．．．．．．．．．．．．．．
42
4.
Thoughtful services provided．．．．．．．．
45
5.
Fulfil tax duty with ease．．．．．．．．．．
47
6.
Multi-Function Service Counter．．．．．．．
48
7.
Future Vision．．．．．．．．．．．．．．．．．
48
1. Introduction
1-1 History
1.Ⅰ After the Taiwan Restoration in 1945, Chiayi City
was set as a provincial municipality.At the
same time, a revenue post forChiayi City was
established, which wasrenamed as the Revenue
Office in 1947.
1.Ⅱ In October 1950, the administrative regions were adjusted,and Chiayi City
became the municipality of Chiayi County, whereas this Office was also
combined into the Revenue Office of Chiayi County.
1.Ⅲ On July 1st, 1982, Chiayi City was promoted as a special municipality.
Then a municipal revenue office was established, but it worked together with the
Revenue Office of Chiayi County.
1.Ⅳ On June 30th, 1999, an official separation was made from the Revenue Office of
Chiayi County. On July 1st of the same year, business tax of provincial tax was
amended as national tax, but the National Tax Administration consigned the
Office to continue the levy on its behalf.
1.ⅤTo cooperate with transferring business tax to the National Tax Administration on
January 1st, 2003, this Office carried out a restructuring of the organization, with 7
Sections and 4 Rooms up until now. According to this, national tax and local tax are
separated for each individual administration.
36
1-2 Director's Report
This Office is in charge of levy of localtax under jurisdiction of Chiayi City.
As we face the age of evolutional advance of technical information andinternet
knowledge nowadays, the Office continuously innovate our thoughts and modify
traditions in order to enhance public satisfaction towards administrative efficiency
of the government.
We combine service with technology and actively promote an all-position service
that takes clients asthe orientation, so that excellent efficiency of service can be seen.
“Good efficiency, excellent quality and harmonic levy” are principles of our service.
Active promotion of various easy policies as measures for public convenience that
makes taxpayers fulfill tax duty peacefully is our prime target of promoting
convenience for the public and benefit for tax levies. Furthermore, we serve the
public with “affection,” “patience,” and “understanding,” which allows us to achieve
the standard of “not taking a penny more and not a penny less” and bring the
principle of fair tax / lease into reality; in addition, we also pursue the value-added
service of “not walking a pace more and not wasting any pace that is made” for the
public.
The national economic development, social prosperity, enhancement of living
standard among civilians and the revenue from taxes / leases are the driving force
of the country. In order to strictly execute active municipal actions of “honesty,
diligence and love to the public,” as well as living up to the municipal vision and
strategic goal of “Going all the way for Chiayi”, this Office shall strengthen its tax levy
to provide sufficient financial resources for the City. At the same time, innovationfor
public conveniences and improvements in service quality shall depend on the support
and devotion from all citizens. In order to impress citizens’ understanding on affairs
of the Office and enhance a harmonic relationship between levy and taxed parties,
this web site offers the latest tax information and various services for your convenience.
All citizens are welcome to use this site frequently; please feel free to provide your
valuable comments to us, so we can build a better environment of tax levy.
37
1-3 Functions
Division or Office
Duty Descriptions
Consumption
Taxes Section
Location
To levy amusement tax, vehicle license
1F
tax, and inspection on tax arrears.
To collect house tax, deed tax, as well as
House Tax Section
1F
stamp tax.
To deal with businesses regarding
investigation of tax arrears of contraband
Legal Affairs
building, administration & law relief,
1F&2F
Section
taxes service as well as constitution
proclaim.
To tax land tax, agricultural land tax, land
Land Tax Section
value increment tax, and construction
2F
benefit fee.
To deal with issues regarding tax arrears
Enforcement and
and fines cleaning, tax refund, and tax
2F
Refund Section
splitting, single license management.
To handle all sorts of reauthorization of
Planning Section
revenue service, operation examination,
2F
project research, and others.
To handle document, general affairs,
General Affairs
payroll, investigation and research and
2F
Office
other issues other than the divisions and
offices of this institute.
To deal with annual revenue, accounting,
Accounting Office
2F
and statistics.
Information
To handle operation control, information
Managemen
management, as well as machine
3F
Section
operating maintenance.
To deal with human resources
Personnel Office
3F
management.
Civil Service Ethics To deal with issues regarding civil
3F
Office
service ethics.
38
DirectLine
2168008
2167949
2168040
2168041
2168042
2240844
2224379
2236864
2226158
2258346
2224586
1-4 Organization
39
1-5 Location Map
It is about 1 kilometer away from Chiayi station to the Revenue Service
Office
It is about 5 kilometers away from Chiayi interchange to the Revenue
Service Office
Address: No. 154, Jhongshan Rd., Chiayi City
Tel: 05-2224371
40
2. Services provided
1.Levy on house tax, land tax, license tax, entertainment tax, stamp duty, farm tax,
land value increment tax, and deed tax, as well as consultation on legal regulations.
2.Information and inquiries on national income and property information.
3.Assessment and issuance of payment notice for local tax and certificate of payment,
levy details on house tax and land tax, as well as house tax registration.
4.Search on whether the land value increment tax has used land tax rate of self-use
residence and present land value announced.
5.Search for application on various reductions, exemptions, and refunds.
6.Consultation service on general tax affairs.
7.Inquiries from creditors regarding income information of debtor’s property.
41
3.Local Tax
Local Tax Services within the Revenue Service Office, Chiayi City
Tax Items
Levy Targets and
Range
Service Items
1.Cash receipt
1. To apply for
2.Title of buying &
payment bill of big
selling personal
amount taxes.
estate
2. To apply for
3.Contracting title
consolidation
Stamp Tax
4.Title of pledge, lease,
payment.
and segmentation
3. To accept the
application to
overall payment of
stamp tax.
It applies to the public
1. To reissue the
Vehicle
and the private
demand notice of
License Tax transportation
paying for vehicle
automobiles and boat of
license tax.
the public terraqueous 2. To apply for refund
roads.
for the overpaid or
repeated paid
vehicle license tax.
3. Application of taxes
deduction for the
handicapped
people's
automobiles.
Land Value
Except for the persons 1. To change mailing
Tax
who levy for agricultural
address.
land tax based on the
2. To apply for taxes
22nd regulation, the land
bill reissuing.
that is already priced
3. To apply for tax
should levy the land
details list.
value tax.
4. To apply for
self-used
residential land.
5. To apply for taxes
payment proof.
6. Application of taxes
deduction land.
7.Industrial land
application.
42
Major
Regulations
Stamp tax law,
measurement
regulations of
stamp tax
Vehicle license tax
law, vehicle
license tax levy
regulation of
Chiayi City
Land tax law,
measurement
regulations of land
tax law,
regulations of
taxes deduction
land, agrarian
regulations,
measurement
regulations of
agrarian
agricultura Non-urban lands that
are permed as
l land Tax agricultural land, or
lands in the
un-regulated pricing
districts or the lands
that are in the
regulated pricing
districts but are still
provided as croplands,
these land should be
levied land lot.
The land value
increment tax, after the
land price has been
set, its land right
should be levied based
on the total natural
increasing amount. Or
it should be pre-levied
ndvalue as it sets up the soak
Increment rights.
Tax
House Tax
1. To inquiry agricultural
operation of un-separated
lands.
1. To accept application of
the land value increment
tax.
2. The estimated taxes
amount of the land value
increment tax.
3. To inquire if the persons
used to benefit from
self-used residential land
tax percentage
4. To inquire the current
announced land pricing.
5. To check cases
processing status via
touch tone number (Tel:
2280028).
6.To apply for tax refund of
rebuying self-used
residential land
Housings that are
1. To check the taxes
attached onto the land
record number of a
and architecture that
house.
will increase usage
2. To inquire estimated
values of that house.
values of a house.
3. Change mailing address.
4. To apply for taxes bill
reissuing.
5. To apply for usage
modification of a house.
6.To apply for taxes
deduction because of
casualty.
43
Land tax law,
measurement
regulations of
land tax law,
regulations of
taxes
deduction land,
agrarian
regulations,
measurement
regulations of
agrarian
Land tax law,
measurement
regulations of
land tax law,
regulations of
taxes
deduction land,
agrarian
regulations,
measurement
regulations of
agrarian
The house tax
regulations,
measurement
regulations of
the house tax
in Chiayi city.
Real estate sell and buy in,
1. Providing free
mortgage, exchange, donate,
application form of
dismember or the rights
the deed tax.
owner due to occupancy, all 2. Offering free
of the abovementioned
application media
should pay for the title deed
software regarding
DeedTax
tax. The lands that are
the title deed tax.
located in the districts of land 3.Touchtone number for
value increment tax can be
checking the
exempted from the deed tax.
completion status of
the deed tax:
2280028.
1. Movies.
1. Application of
2. Professional performances
amusement tax for
such as singing, story
starting an
telling, dance, circus,
entertainment
magicians, performing arts
business.
and night club
2. Application for
performance.
ceasing or resuming
3. Drama, music concerts
entertainment
Amusement
and amateur singing and
business.
Tax
dancing performances.
3.Application regarding
4. All kinds of sports
all kinds of temporary
competition.
performance in public
5. Dance ball or pubs.
(temporary
6.Billiards alley, bowling
performance in public
alley, golf course and any
can be exempted
other entertaining
from the amusement
measurement that are to
tax).
amuse people.
44
The deed
tax
regulations
Amusemen
t tax law,
taxes
payment
regulations
of
amusement
tax in
Chiayi city.
4. Thoughtful services provided
Free telephone comment
No matter where you are, the toll-free number of 0800-536969 and the intelligent internet
free number of 0800086969 for revenue offices over the province offer you quality service.
24 hours around-the-clock service throughout the year
The establishment of the “Internet” allows citizens “instant full access with just one click”.
All applications can be completed between mere computer mouse clicks; in addition, the
Voice inquiry (05-2294318) for applications on land value increment tax and deed tax allows
you to “sit at home will all the information” at any time.
Service throughout lunch breaks for public convenience
The general service counter provides cross-departmental services with immediate
process of “collection at one counter with full-course service”. In order to provide more
convenient service for the public, the general service counter is not closed for lunch break.
Service throughout lunch break during levy period on each tax
In order to enhance convenient service for the public, the personnel take shifts
during levy period of license tax, house tax, and land tax to provide services such
as consultation on tax affairs and re-issuance of tax payment notices.
Self-service
At our offices, the multimedia-touch type service network allows you to search for
various kinds of tax information by touching the screen of the machine. In addition,
the coin-pay copying machine provides convenience to the public on
photocopying of documents.
Service bell
A “service bell” is set up at the main entrance with wheelchairs for disabled citizens.
Comfortable rest area
Comfortable writing tables, a spacious rest area, and free tea/water are provided on the first
and second floors, as well as newspapers, magazines, and journals for citizens to read
while waiting.
45
Adequate accessories
There is a free supply on various application forms and a list of documents to be prepared,
examples of filled-out forms, a manual for tax saving, information on promotion on tax laws,
as well as ball pens, staplers, reading glasses of different prescriptions, a magnifying glass,
and charity umbrellas in the Office.
Voluntary service group
Compassionate citizens and retired personnel are invited to join our voluntary service group
to assist with consultation of tax payment, guidance, tea service, and filling-out of application
forms during our regular shifts.
Nursery room
In order to provide a better office environment and privacy for citizens with children, a
comfortable nursery room is provided by the stairs at the main entrance on the first floor
for our female patrons’ use.
Initiative assistance on reduction of tax contribution
In order to put the tax process into better practice, messages of disaster within the jurisdictional
region is attentively observed. If a disaster happens, a serving group for reduction of tax
contribution is formed and personnel are initiatively assigned to assist on reduction of tax
contribution together with notification sent to the National Tax Administration for reference.
46
5. Fulfil tax duty with ease
There are many methods of tax payments and you may select the most suitable method for
yourself. These methods are briefly described as follows:
Cash payment for tax
Directly carry cash to banks and farmers’ associations that receive tax payment; but this
method is more suitable for taxes of small amounts.
Tax payment by transfer
Use the account for yourself, your spouse or a dependent relative in a bank, farmers’
association, credit cooperative association or postal office for automatic payment by transfer.
The advantages for this method is its simplicity and convenience, which saves you the time
and energy of travelling to the bank; you neither have to worry about loss of cash or robbery,
nor the penalty for overdue payment or loss of interest for dearly payment.
Tax payment at convenient stores
Convenient stores are everywhere and it will be a great Convenience for taking the house tax,
license tax, or land tax to these stores.
Tax payment at ATM machines
If your tax amount does not exceed 2,000,000, you may make tax payments with your cash
card at ATM machines attached with a logo of “cross-bank: withdraw + transfer + tax
payment” during present period of tax levy.
Tax payment with voice transfer via telephone
Within the deadline of each tax levy, savings account opened at financial institutes for
individuals can be used. Relevant information of payment transfer can be entered via
telephone following the voice instructions.
Tax payment with credit cards
The applicable scope includes license tax, house tax, and land tax.
Tax payment with smart card via Internet
From May 1st, 2006 and onward, taxpayers may use smart cards issued by financial institutes
to make tax payments via internet transfer.
47
6.Multi-Function Service Counter
Matching with the internal manpower allocation and adjustment of jobs assignment,
the goal of the multiple counter is to integrate the data in the computer regarding
housing tax, land value tax, land increased-value tax, owing tax, taxes refund, and
taxes transferring through the internet online operation and computerized information
measure. To switch the current service items of each business unit, such as inquiries
from tax payers, reissuing taxes bill as well as issuing certificates, to the multiple counter,
which aims at simplifying operation process and saving time. The tax payers can directly
hand in their applications to the counter to receive immediate and quick-responded
services.
7.Future Vision
Focus on value-added service
It is our responsibility and expectation to provide convenient Services to the public because
the “document collection at one counter with full-course service” is demanded by the public
everyday. In order to reduce travelling made by taxpayers to and from each authority and
develop a service platform that provides simple administration for public convenience, we
wish to offer kind and efficient service to the public via integration of each authority in the
future.
Improvements on existing limitations
The public will continue to have high expectations of their government. In order to
construct a “highly satisfied” environment of tax service, we will be more practical with
our research and innovation of legal regulations, business, and convenient services.
We will approach these goals with a spirit that evolved from traditions, thinking differently,
and pursuing perfection. From this, we expect to constantly introduce new methods that
provide more thoughtful tax payment services.
48