How R.O.C. residents and non-R.O.C. residents should file their annual income tax returns

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The 2022 alien individual income tax filing will start in May this year and the filing period will be from May 1, 2023 to May 31, 2023. 
(1) R.O.C. residents deriving income from R.O.C. sources, including remunerations paid by employers outside the R.O.C. for services rendered in the R.O.C., must file their income tax returns before departure or file annual income tax returns for the previous year from May 1st to May 31st in the current year. Income tax returns must be submitted to the tax authorities. Taxpayers’ tax shall be declared and assessed by a progressive rate based on net consolidated taxable income, which shall be the annual gross consolidated income minus the exemptions, deductions, and basic living expense difference.
(2) Non-R.O.C. residents receiving income from R.O.C. sources shall have their income tax computed and paid according to the withholding tax rate. For incomes which do not need to be withheld, such as profit gained from exercising stock options, the taxpayers need to file income tax returns in accordance with the proper withholding tax rates. Furthermore, for non-R.O.C. residents who stay in the R.O.C. over 90 days within one taxable year, remunerations paid by foreign employers shall be declared and taxed at proper withholding tax rates. 

The Tax Office calls on all foreigners who need to pay taxes to file their tax returns as soon as possible to avoid the last-minute crowds or use our online service to save time.

If taxpayers have any questions, please make a toll-free call at 0800-000321. We are pleased to be at your service. 

Press released 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=5e15cb6171ae49b5bf7ec6100c1c5b82