How can foreigners apply for the R.O.C. Individual Income Tax Return certificate?

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Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that when a foreign taxpayer applies for an Individual Income Tax Certificate, he/she should show his/her passport or ARC to the Alien Section of the National Taipei Taxation Bureau, the Individual Income Tax Section of the National Kaohsiung Taxation Bureau or any service counter, office, or branch of any other Regional National Taxation Bureau.

If the foreign taxpayer cannot apply for the certificate in person, his/her agent is required to show a letter of authorization with the same taxpayer’s signature on his/her passport and a copy of the passport which shows personal information. The ID card of the agent must also be presented at the time for application.

If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Mincyuan Section, Ms.Huang
Tel: (04)23051116 ext. 210.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=3ad85de902ab4fd68ea8873bc39f1b48