Individual Income Tax Shall Be Levied on Remuneration Received by an Alien for Services Rendered within the Territory of the ROC.


The National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance, reminds engineers and crew teams of foreign construction companies in Taiwan and aliens who stay in the ROC for less than 183 days in a taxable year, that they meet the rule of non-residents of the ROC, according to our Income Tax Act. Aliens who have stayed in the ROC for more than 90 days in a taxable year and receive remuneration for rendering services in the country whether obtained from a foreign employer or not are required to file under ROC individual income tax law.
In order to improve transportation to make it more convenient, more and more transportation construction projects are now in progress. Some of these projects actually bring great economic benefits to Taiwan. Foreign companies usually send their own engineers and crew teams to Taiwan to provide assistance. However, these engineers and crew teams sent to Taiwan should be aware of our taxation regulations. Individual income tax should be levied on the remuneration paid by overseas employers, which is in accordance with the provision of services within the territory of the ROC, once the staff has stayed here over 90 days but less than 183 days. 
The NTBCA indicates that these aliens should file a tax return before departure from the ROC. Taxpayers may file tax returns using their original passports and ARCs with the tax authority which has jurisdiction over the location of the address of their residence as given on the ARC.
For more information, you are welcome to call our toll-free telephone no.: 0800-000321. We will serve you with all sincerity.

(News offered by Mr. Che-Hao Lee, Second Examination Division. Telephone No.: 04-23051111, Ext. 2236.)

Reference URL:https://www.mof.gov.tw/Eng/Detail/Index?nodeid=319&pid=81050