Taxpayers Who Meet the Resident’s Definition Required to File Consolidated Income Tax Return


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. Individual residents who have income from sources in the Republic of China should consolidate the income to file annual income tax return.
     A taxpayer shall, within the period from May 1 to June 30 in 2020, 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 for dedicated service.

Reference URL:https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=e63c76682cf1441286d50fffd49cb70d