National Taxation Bureau of Taipei, Ministry of Finance(NTBT), indicates that foreign taxpayers who have income from sources in the Republic of China(R.O.C.) as specified in Article 8 of the Income Tax Act shall file the income tax return or tax declaration based on number of days residing in the R.O.C. during the taxable year (January 1 to December 31).
NTBT explains, if foreign taxpayers receive income from the R.O.C. with the day count of staying in Taiwan for less than 183 days in a taxable year, the tax withholders should withhold the tax from the income. But if foreign taxpayers receive income beyond the withholding scope, e. g. foreign taxpayers staying in Taiwan over 90 days get the remuneration received from their employer(s) outside of the R.O.C. for services rendered within the territory of the R.O.C., the income from the property transactions realized from the sales of building, the income from leasing property for personal use, the other income from exercising employee stock options and the like, shall file the tax return and make tax payment prior to their departing from Taiwan, or in case they do not leave Taiwan before the time limit prescribed for filing income tax return in the taxable year, they shall file tax returns and make tax payment in accordance with the regulations concerned. Those taxpayers staying in Taiwan for 183 days or longer and also reaching the tax threshold in the taxable year shall fill out the foreign individual income tax return form prior to May 31 of the following year to declare their previous year’s individual income tax returns to the tax authority with jurisdiction over the location of the address given on their Alien Resident Certificate (ARC). However, when foreign taxpayers are going to leave Taiwan, shall file their annual income tax returns before their departure.
NTBT indicates, to uphold tax equity, the assessment operation for unfilled foreign taxpayers has been currently in the process. Foreign taxpayers who are subject to the filing of tax returns or declaration but fail to do so before deadline shall voluntarily file the tax returns and pay the tax due and interest as soon as possible to avoid the penalty from taxation authority for failure of tax declaration.
(Contact person: Ms. Liao, Section Head, Services Division; Telephone: 2311-3711 ext.1130）