In order to promote the network application of government departments, the Executive Yuan proposed the plan of “ Establishing an Electronic/Networked Government”. On September 15, 1995, the Fiscal and Tax Information Center of the MOF applied for Chunghwa Telecom HiNet users on behalf of the MOF, and built it on the Chunghwa Telecom Gopher website.
In June 1996, the website of the Finance and Taxation Information Center of the MOF was established. In 1997, the “ MOF newly promulgated tax laws and regulations announcement and search system” was completed to provide online query services for the public.
In October 1997, the website of the MOF was completed, and the website’s domain name was changed to www.fdc.gov.tw. In 2013, in response to organizational restructuring, the center’s name was changed to the Fiscal Information Agency (FIA), and the website domain name was changed to www.fia.gov.tw.
With the development of network technology, the MOF has established an SSL connection with the “ e-Government Service Platform”. A “single e-Tax portal” and “networking system for taxation agencies and other government agencies” was established as a single window for electronic contact to meet the needs of taxation agencies, provide convenient tax services, and improve the efficiency of tax information and information integration and use between other agencies.
From 2004 to 2006, the FIA cooperated with the MOF to promote the “ Tax e-Network” project. Taxpayers can use the online application to inquire about national tax and local tax business. At the same time, information can be integrated from other administrative agencies to complete “ foreign workers management and services”, “ government employment services” and intermediary “ SME financing services”.
In order to comply with the trend of mobile development and the national government’s policies, “ Tax e-Network” submitted a four-year mid-term case plan in 2019, planning and integrating resources of the tax e-network system, promoting full online services, and improving the tax e-network. The application system improves the scalability of website applications, meets the browsing needs of mobile devices, and establishes a model of portal website services.
On October 25, 2021, the transfer and construction of “ Tax e-Network” was completed. In addition to updating the operating system, software components, and platform environment, it also used the dynamic scheduling function of shared platform resources to flexibly expand processing performance and storage space; optimized the user interface and operation process; and integrated important businesses into a single entry, providing an easy-to-use interface and stable services.
Working to achieve the Executive Yuan’s goal of “e-Government” and the government’s policy of providing convenient public services, the MOF offered taxpayers with diversified channels for tax declaration and payment and completed the planning for the filing of taxes via the Internet. After it was approved by the Executive Yuan, the operations were conducted through outsourcing.
After many years of hard work and public education, the individual income tax online declaration rate reached 50& in 2008, accounting for half of the total number of declarations, and climbed to 67% in 2010; the profit-seeking enterprise income tax online reporting rate reached 97% in 2010; and the business tax online declaration rate surpassed 92% in 2010.
In 1990, the Ministry of Finance first planned and developed the tax payment service “ Tax Payment and Withdrawal Authorization Letter”; in 1991, it launched the “ Long-term Designated Account Transfer” tax payment service; since 1995, people can transfer funds to pay taxes via ATMs.
In 1998, the Ministry of Finance developed e-wallet Internet tax payment service; since 2000, various tax payments can be declared and paid through the Internet. Since 2001, taxpayers can also pay taxes with credit cards. Convenience stores were transformed into virtual tax counters in 2004, allowing people to easily handle personal taxes in their busy work and life. In 2005, the Ministry of Finance further planned the “ Internet Transfer using Financial Chip Card” tax payment service, providing a 24-hour tax payment environment with no time and physical restrictions.
Payment notices were fully barcoded in 2008, and by 2010, the barcoded tax bill can be received by financial institutions. In order to speed up tax receipts, capital and information flow was sent quickly by an integrated information system, which linked the FIA, FISC, national taxation bureaus, and all the taxes collection agencies. In September 2011, the barcode was used on the payment notices of Community Development Fees by Construction Projects. So far, the tax and fee payment books have been fully barcoded, and taxpayers can pay various taxes and fees at financial institutions or convenience stores. In April 2012, The Ministry of Finance established a “ Tax Payment via a Current or Savings Account” tax payment service.
In view of the increasing popularity of mobile devices, the MOF has gradually rolled out and promoted mobile tax payment service since 2011 and built a mobile version of the online tax payment service website in 2012. In October 2014, the mobile barcode (QR Code) tax payment service was launched. Taxpayers can scan the QR Code on the payment notice, which will then automatically direct their device to the tax payment page with a detailed list of various tax payment information. In 2016, the MOF continued to heavily promote the mobile tax payment service, through which the public can pay taxes by using their mobile payment APP, which is convenient and easy.
In 2018, the eight major public banks, Taiwan Mobile Payment Company (TWMP), ezPay Co., Ltd., and China Trust Commercial Bank (CTBC) all joined the mobile tax payment service for individual income tax, land value tax, house tax and vehicle license tax.
In addition, the Ministry of Finance pushed to promote online tax payment services in 3 stages. In phase one, starting November 2018, any kind of violation fines and assessed business tax can be paid by using financial chip card or savings account. In phase two, which started August 2019, many kinds of assessed tax and extended cases were added into the online tax payment service, which could even be paid by credit card. In the third phase, which began on January 1, 2020, the tax online website continued to expand tax payment items, including profit-seeking enterprise income tax, amusement tax, individual house and land transactions income tax, specifically selected goods and services tax, tobacco and alcohol tax, and commodity tax.
In April 2020, E.SUN Bank (ESB), Bank Sinopac, Bank of Kaohsiung (BOK), and COTA Bank joined the mobile tax payment service.
In line with the Ministry of Finance’s letter No. 10804518100 issued on May 17, 2019, starting from September 16, 2020, the tax payable limit of convenience stores would be increased to NT$30,000, and could be paid by credit card, mobile payment, and electronic stored value cards. The expansion also allowed taxpayers to pay business tax, estate tax, gift tax, land value increment tax, and deed tax through their own mobile device and use credit cards to pay assessed taxes which is not held by the person.
The tax online website (e-Filing and Tax Payment Service) received the Web Accessibility Service seal 2.0 on December 1, 2020.
Starting from November 1, 2021, taxpayers can print comprehensive income taxpayment notices (15U) from eTax Portal, Ministry of Finance. Taishin Bank (TSIB) and Yuanta Bank joined the mobile tax payment service in July 2021.
The electronic tax payment service was officially launched in 2022. Five companies joined the service, including iPASS CO., Ltd., O’Pay Electronic Payment CO., Ltd., EasyCard CO. Ltd., icash CO., Ltd., and GAMA PAY CO., Ltd.
The Ministry of Finance has continued to promote a number of online tax payment services in 2023. From January 1, withholding agencies were allowed to use their current (savings) deposit account to transfer and pay withholding tax. From March 1, compulsory execution tax payments could be paid online. From August 1, profit-making enterprises were able to pay income assessment by credit card. From November 1, local tax (including land value tax, house tax and vehicle license tax) that were overdue and unpaid could be paid online by scanning the QR code on the tax payment form.