Aliens Who Stay More Than 90 Days in ROC (Taiwan) and Whose Income Comes from an Overseas Employer Should File the Individual Income Tax
The Taichung Branch, National Taxation Bureau of the Central Area, Ministry of Finance, states that an alien, who does not reside but stays in the ROC (Taiwan) for a period of more than 90 days during a taxable year, whose remuneration for services is rendered within the territory of ROC (Taiwan) but is obtained from an overseas employer, according to Paragraph 3, Article 8, of the Income Tax Act, should declare and file their individual income tax.
The Branch also points out that recently, because expats are frequently set to the ROC (Taiwan) for work, more and more foreigners work for overseas employers while providing their labor services within the territory of Taiwan, such as engaging in commercial activities, technical assistance, management services, and so on. They often mistakenly believe that remuneration for services from an overseas employer is overseas income, rather than their income in Taiwan, and consequently fail to file individual income tax. According to Taiwan’s recognition of the source of income, if the location where the labor service is provided is Taiwan, then the income is deemed to be domestic income. When aliens stay in Taiwan and obtain remuneration for services from an overseas employer, they work in an environment, enjoy the facilities, and receive protection provided the government of the ROC. Unless an alien has stayed in Taiwan for less than 90 days during the period of a taxable year, he/she has an obligation to file individual income tax.
The Branch further reminds that those who stay exceeding 90 days and gain remuneration for services from overseas employers in the ROC (Taiwan) should declare and file their individual income tax at the National Taxation Bureau which has jurisdiction at their place of residence. In the case of violations such as omission or under-reporting of income taxable, the taxpayer shall be subject to a penalty in addition to making supplementary payment on the amount of income tax assessed or determined by the tax authority.
If you have any questions, please call the toll-free service number 0800-000321 for consultation and we will do our best ot serve you.
Contact person: Taichung Branch, Section Individual Income Tax, Mr. Lin Wen-Yen
Tel: (04)22588181 ext. 271
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=f73c3bf7ef8e40e7a0d807757f04f114