Aliens can be exempted from penalties for tax evasion under various tax laws if they voluntarily report and pay taxes on their unreported or uninvestigated income.
According to the National Taxation Bureau of Taipei, Ministry of Finance, there have been many inquiries from alien taxpayers recently about whether they can still file tax returns after they left Taiwan for reasons a while ago and were unable to file tax returns through the Internet because their national health insurance card was not on them, and they were unable to return to Taiwan before May 31, and if so, can they still file tax returns now? Will they be penalized? The Bureau indicates that, according to Article 48-1 of the Tax Collection Act, if taxpayers voluntarily file a tax return with the tax collection agency and pay the tax evaded, they are exempted from the penalties for tax evasion as stipulated in the tax laws in cases not reported or investigated by the tax collection agency or the investigator designated by the Ministry of Finance.
The Bureau further explains that after the filing deadline, aliens can no longer use the Internet to file their 2022 individual income tax returns, and they must fill out an application form to file a tax return with the National Tax Bureau where their residence certificates are located. If there is any tax due, please fill out the "Alien Tax Bill for Late/Amended-filing Payment of Individual Income Tax" (15Q). In addition to paying the tax due, they should also pay the interest on the amount of tax due based on the fixed interest rate (1.475%) of the Chunghwa Post Co., Ltd. One-Year Time Savings Deposits on January 1, 2023, calculated on a daily basis, from the next day after the due date of the filing of the tax return (June 1, 2023) to the date of payment at a financial institution (the Chunghwa Post Co., Ltd. does not collect such payment).
The Bureau urges alien taxpayers who have not filed their individual income tax returns for 2022 to immediately file their own returns to avoid being penalized for shortfalls and omissions investigated by the tax collection agency, and to protect their own rights and interests.
(Contact Person: Lin, Chief of the Individual Income, Estate and Gift Tax Division; Tel: 2311-3711 ext. 1650)
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=093ff5513eec4ca18d46e5124761943a