Resident aliens shall file their individual income tax returns before they leave Taiwan

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(Shalu District information) The Shalu Office, National Taxation Bureau of the Central Area, M.O.F., indicates that any alien staying in the R.O.C. for 183 days or more during a taxable year is regarded as a resident and required to file an individual income tax return if he or she intends to leave the territory of the R.O.C. in the interim(Do you mean “remainder”or “before the end”?) of the year and will not return within the same taxable year before his or her departure according to Article 71-1 of the Income Tax Act. The amounts of exemptions, standard deduction, and basic living expense shall be calculated in proportion to the total number of days he or she has stayed in the R.O.C.
The office would like to remind the public that a resident alien shall file an individual income tax return with the tax authority with jurisdiction over the location of the address given on his or her Alien Resident Certificate before departure. A valid passport, certificate of residence, tax withholding statement, and dividend statement are basic data for filing individual income tax. Moreover, a resident of another tax treaty Contracting State could apply for the issuance of a tax payment certificate for the purpose of applying for foreign tax credits to the tax authority in that State.
If taxpayers have any questions, please make a toll-free call at 0800-000321. We are pleased to be at your service.

Press release by Ms. Chia-lin Hung, Individual Income Tax Section of Shalu Office.                  
Contact phone number: 04-26651351 ext. 208.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=12e1a21f6d1b4a4794f72038a31c0e08