“When must aliens declare their individual tax returns and pay their tax?” taxpayer Andy asks.

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Fengyuan Branch, National Taxation Bureau of the Central Area, Ministry of Finance, said that tax payment periods for aliens are different for different lengths of period of residence in the ROC.
（1）For an individual staying in the Republic of China for not more than 90 days, income tax payable shall be withheld directly at the time of payment by the withholder so that the individual does not need to file a tax return.  However, in cases where an individual has income derived from Taiwan for which such withholding is not ordinarily applied, he or she should file a tax return before his or her departure.

（2）For an individual staying in the Republic of China over 90 days but less than 183 days, income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. For income derived from Taiwan for which such withholding is not ordinarily applied and for income derived from abroad for services rendered within the ROC, he or she should file a tax return before departure.

（3）Any individual staying in the Republic of China for 183 days or more shall file the annual income tax return of the previous year during the period from May 1st to May 31st  of the current year. However, any individual who intends to leave the  territory of the ROC in the interim of the year, and will not return within the same year, shall file his or her income tax return 10 days before his or her departure.

For questions or concerns, you are welcome to call our toll-free phone number   0800-000-321. We will serve you with all sincerity.
Information provided by Miss Shih-Yu Liao of the Individual Income Tax Section, TEL: 04-25291040 Ext. 611). 

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=fbead1755a1a404cb794a4fe613e2012