Taxpayers Who Meet Definition of “Resident” Shall Be Required to File Consolidated Income Tax Return

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National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, in accordance with the provisions of Article 7 of the Income Tax Act, residents of the R.O.C. refer to（1）those who have domiciles in the territory of the R.O.C. and often reside in the territory of the R.O.C.; or（2）those who have no domiciles in the territory of the R.O.C., but stay in the territory of the R.O.C. for 183 days or more within one taxable year.

Foreigners who meet the definition of “resident” shall, within the period from May 1 to May 31 in 2024, fill out and file to the tax collection authority-in-charge their annual income tax return declaring therein the items an amounts that make up his/her gross consolidated income（for an individual）for the preceding year together with the tax deductions/exemptions, and/or offsets associated herewith, if any. A taxpayer shall make payment voluntarily before filing the annual income tax return. Please file your individual income tax return with the tax authority located in the district that is shown on your Alien Resident Certificate（ARC）address; individuals residing in Taipei City should file their returns at the Foreign Taxpayers’ Section, National Taxation Bureau of Taipei, M.O.F., and individuals residing in Kaohsiung City should file their returns at the Foreign Taxpayers’ Section, National Taxation Bureau of Kaohsiung, M.O.F. 

Please make more use of online declaration. If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.

（Contact: Ms. Chiu, Section Head of Individual Income, Estate and Gift Tax Division; telephone: 3396789 <tel:3396789> Ext. 1430）

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=72c361452f1c43d48dbeb4b195b08aec