A Foreigner Who Fails to File the Income Tax Return and Files a Supplementary Tax Declaration May Be Exempt from Penalty
Minxiong Office, the National Taxation Bureau of the Southern Area, Ministry of Finance (hereinafter “Minxiong Office”) stated that a foreigner who is required but failed to file his or her 2022 income tax return before May 31, 2023 shall file a supplementary tax declaration to the jurisdictional district tax authority based on the residence address given on the ARC as soon as possible. In doing so, they may be exempt from penalty.
Minxiong Office explained that a foreigner who stays in the R.O.C for 183 days or more in a taxable year and whose annual gross consolidated income exceeds the sum of the exemption and the standard deduction shall file the annual income tax return within the period from May 1 to May 31 the next year. However, a foreigner who leaves the territory of the R.O.C. in the middle of the year shall file his or her annual income tax return for that taxable year prior to departure.
If a foreigner fails to file the annual income tax return for 2022, the tax authority shall, in addition to determinging the tax payable, impose a fine of no more than three times the amount of tax determined as payable, and will inform the National Immigration Agency to deny exit clearance to the foreigner in accordance with the stipulation of Paragraph 2, Article 72 of the Income Tax Act. However, if a taxpayer voluntarily files a supplementary tax declaration with the tax authorities and makes supplementary payment covering the tax amount, as long as it is neither a case brought about by an informant nor a case under investigation by an investigator appointed by the tax authorities or the Ministry of Finance, the taxpayer shall be charged with the daily interest accrued on the amount of such supplementary tax at the interest rate based on the fixed interest rate on January 1, 2023 for one-year time deposit of postal savings for the period from June 1, 2023 to the date on which the supplementary tax is paid in accordance with the stipulation of Article 48-1 of the Tax Collection Act and may be exempt from the above-mentioned penalty.
Minxiong Office would like to remind foreigners who failed to file income tax return and are filing a supplementary tax declaration to submit their passport, alien residence certificate, and relevant income documents to the tax authorities.
For additional information, please feel free to contact us through our toll-free number 0800-000-321. We are at your service.
Press Release Contact: Mr. Wu, Head of Individual Income Tax Section
TEL: 05-2062141 ext.200
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=84a21e77c7e94752b26439312ecd46a9