An Appeal on the Issue of Danshui Town Office on Taxing Private School

On March 9^th, 2008, a new Fine Arts Hall was officially dedicated at Tam-Kang High School, a high school under the auspices of PCT, was officially dedicated. On April 21^st, the school received a "Construction Tax" notice from Danshui Town Office, with a total amount of One Million Eighty Seven Thousand and Seventy Four NT Dollars (approximately $31,060 USD). On November 27^th, the Town Office arbitrarily withdrew the amount from school's bank account. To this event, the PCT would like to make this appeal:

1. School is an education organization where the cultivation of character and pursuit of knowledge take place. It also trains and educates people to meet the needs of the society. The government should not impose construction tax on schools as it does on businesses.

2. The revenues of private schools come mainly from the tuition fees paid by students. There are also donations from different sources. The school is a non-profit entity and should be exempted from being taxed. The Town of Danshui, through the legislation of the Town Council, imposes tax on private school and therefore deprives the school of education resources. By doing so, it has also violated the right and benefit of students.

The Presbyterian Church in Taiwan sincerely hopes that Tam-kang High School be the first and last school in Taiwan being taxed. We appeal to the Central Government to protect students of their rights of being educated, and examine the legality of legislation of municipal governments in the matter of imposing tax on educational organizations.