An alien who stays in the Republic of China for 183 days or longer within a taxable year shall file the annual income tax return in May of the following year, or prior to his/her departure.


Mr. Kim inquired that he has been working in Tainan since January 1st 2018, and had stayed in the Republic of China (R.O.C.) for more than 183 days in 2018. Is he required to file the 2018 annual individual income tax return?

  The National Taxation Bureau of the Southern Area, Ministry of Finance states that any individual who stays in the R.O.C. for 183 days or longer within a taxable year is regarded as a resident, and he/she should file the annual income tax return within the period from May 1st to May 31st of the following year. Mr. Kim had stayed in the R.O.C. for more than 183 days in 2018. Therefore, between May 1st to May 31st, 2019, he should file his individual income tax return to the tax authority with jurisdiction over the location of the address given on his Alien Resident Certificate.

  The bureau would like to issue a reminder that if Mr. Kim stays in the territory of the R.O.C. for more than 183 days in 2019, but intends to leave the territory of the R.O.C. in the interim of 2019 and will not return within the same taxable year, he should file his 2019 annual individual income tax return within 10 days before his departure.

  For any inquiries, please don't hesitate to contact us through our toll-free number: 0800-000-321. We are at your service.

Press Release Contact: Miss Lin
TEL:06-222-3111ext.1805

Reference URL:https://www.mof.gov.tw/Eng/Detail/Index?nodeid=319&pid=83568