Local Tax Bureau,Miaoli CountyLocal Tax Bureau,Miaoli County

A. Exceptional Tax for Residual Construction Soil and Rock

1. Introduction: Collect tax with respect to the conduct of taking in residual construction soil and rock.
2. Taxpayers: Soil and rock resource treatment plants or soil and rock processing yards.
3. Collection: Collected at fixed amount, i.e. NT$3 per cubic meter according to the quantity of residual construction soil and rock reported to the competent authority and taken in.

B. Exceptional Soil and Rock Management Tax

1. Introduction: Collect tax with respect to the conduct of mining soil and rock.
2. Taxpayers: Applicants for mining soil and rock.
3. Collection: Collected at fixed amount, i.e. NT$20 per cubic meter according to the quantity of soil and rock requested by the applicant with the county city.