Taxpayers Who Meet the Definition of a 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.
       A taxpayer/individual resident shall, within the period from May 1-June 30, 2022, fill out and file to the tax collection authority-in-charge an annual income tax return declaring therein the items and 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 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.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=18e75367ce7e44789ed02ebcd78ae393