ntbt.gov.tw e-Filing System For Aliens Taiwan : National Taxation Bureau of Taipei Ministry of Finance

Organization : National Taxation Bureau of Taipei Ministry of Finance
Type of Facility : e-Filing System For Aliens
Country: Taiwan

Website : https://www.ntbt.gov.tw/

e-Filing System For Aliens :

Download:
IFN V7.01(File size:8,643,704 bytes) Released date:2015.01.23
Operating systems:Windows 2000 | Windows 2003 | Windows XP | Windows 7 | Windows 8

Related : National Taxation Bureau of Taipei Ministry of Finance Tax Refund Online Inquiry System Taiwan : www.statusin.org/7456.html

Internet requirements:Choose “Use TLS1.0” or “Use TLS1.1” in the Internet Options of IE browser.
Additional requirements:Petinum III,RAM 128Mb
Download xml file for software verification: sha1checkifn.xml
Using File Checksum Integrity Verifier to verify the software (see original information and download tool ).

When you import the previous filing data please check all basic information columus (including Taxpayer, Spouse and Dependents) again.

Download Here : https://tax.nat.gov.tw/

When are foreigners required to file their income tax returns in the Republic of China (ROC):
As the duration within a taxable year (From January 1 to December 31) that foreigners stay in the ROC varies, the following three points can be used as a guide for foreigners’ reference to file their income tax returns:
1. For foreigners staying in the ROC for less than 90 days, the income derived from sources in the ROC shall be withheld according to the withholding rate and paid at the respective sources. The taxpayer need not file an income tax return. However, if one has income gained from property transaction, occasional trade, etc., he or she should declare and pay tax prior to departure. For those who keep staying in the ROC through May 31 of the current year, they are supposed to file their last year’s income before the said time.
2. For foreigners who stay in the ROC over 90 days, but less than 183 days, the income derived from sources in the ROC shall be withheld according to the withholding rate and paid at the respective sources. However, incomes derived from overseas earned through providing services in Taiwan will have to be reported prior to departure. For those who keep staying in the ROC through May 31 of the current year, they are supposed to file their last year’s income before the said time.
3. Foreigners staying in the ROC over 183 days in one calendar year will be required to file their annual income of the previous year to the Tax Bureau and pay the corresponding taxes during the period from May 1 to May 31 of the current year. However, those departing the country in the middle of the year will be required to file income earned in that year prior to departure.

What would happen if a foreign individual does not file income tax?:
A foreigner should file his or her income tax if he or she has ROC source income. Foreigners no longer need a tax certificate issued by tax authorities in accordance with the revised Immigration Act for leaving the territory of the ROC.

In case a foreigner fails to file income tax return, such taxes will be charged a penalty rate of a maximum of three times the amount of the tax payable and the tax authorities will inform the National Immigration Agency to deny exit clearance to the foreigner in accordance with the stipulation of Paragraph 2, Article 72 of the Income Tax Act of the ROC.

Where can foreigners file their income tax returns?:
Foreigners should file their income tax returns and pay corresponding taxes to the district National Taxation Bureau (based on the address on their Alien Resident Certificate).

Foreigners in Taipei/Kaohsiung City are required to file income tax returns and pay corresponding taxes to the head office of National Taxation Bureau of Taipei/Kaohsiung. Foreigners living in the rest area are required to file tax returns at the responsible branch or office of the National Taxation Bureau.

If an ROC citizen is married to a foreigner, where should they file income tax returns?:
No matter the foreigner or the ROC citizen is the taxpayer, they should file their joint income tax returns to the taxpayer’s district tax authorities. Those taxpayers residing in Taipei City should file taxes to the Foreign Taxpayers’ Section, National Taxation Bureau of Taipei at No. 2, Sec. 1, Zhonghua Road, Taipei City.

How shall ROC residents and non-ROC residents file their annual income tax returns?:
Any ROC resident having income from ROC sources, including remunerations paid by employers outside the ROC for services rendered in the ROC, must file income tax returns before departure or file annual income tax returns for the previous year from May 1 to May 31 in the current year.

Income tax returns must be submitted to the tax authorities. Their income tax shall be declared and assessed by a progressive rate based on net consolidated taxable income, which shall be the annual gross consolidated income minus the exemptions and deductions.

Non-ROC residents receiving income from ROC sources shall have their income tax computed and paid according to the withholding tax rate. For those Non-ROC residents who stay in the ROC over 90 days, remunerations paid by foreign employers will be deemed as ROC sources. For incomes which do not need to be withheld, such as earnings from the transactions of property, the taxpayer needs to file an income tax return in accordance with the proper withholding rate.

What documents or certificates should be submitted to claim exemption for the spouse or dependents? May an alien resident of the ROC claim exemption for the spouse or dependents that do not live in the ROC?:
To claim exemptions for the spouse or dependents, the foreigners should submit the following documents:
1. Spouse:
(1) The spouse’s personal data – such as a photocopy of passport or birth certificate.
(2) Documents stating their relationship – such as a photocopy of marriage certificate, Alien Resident Certificate with the spouse’s name on it or the notarized documents issued by local or foreign government agencies.
(3) Living certificates – such as notarized documents, household registration certificate or other documents that prove the spouse was living during the related fiscal year.

2. Lineal ascendants (who are over 60 years old or under 60 years old but incapable of earning a livelihood by themselves):
(1) Documents stating their relationship – such as birth certificate, household registration certificate, or a photocopy of Alien Resident Certificate with the names of the taxpayer’s lineal ascendants listed on it.
(2) Proof of support – such as remittance certificate or notarized documents.
(3) Living certificates – such as notarized documents, household registration certificate or other documents that prove the lineal ascendants were living during the related fiscal year.
(4) Ascendants who are under 60 years old but incapable of earning a livelihood by themselves should submit certificates issued by public hospitals or local government agencies’ notarized documents.

3. Children or siblings (who are under 20 years old, or are over 20 years old and still attending school, or are physically or mentally disabled):
(1) Relationship documents – such as birth certificate, household registration certificate or a photocopy of Alien Resident Certificate with the taxpayer’s dependents’ names on it.
(2) Proof of support – such as remittance certificate or notarized documents.
(3) If the taxpayer’s children or siblings are over 20 years old and are still attending school, a school attendance record, a photocopy of student identification card, a photocopy of graduation diploma or tuition receipts issued by the school are needed.
(4) Living certificates – such as notarized documents, household registration certificate or other documents that prove the children or siblings were living during the related fiscal year.

4. Other dependents (who are either under 20 years old or although having attained 20 years of age, who are incapable of earning a livelihood by themselves due to school attendance, physical (mental) disability, or specified reasons, and are financially supported by the taxpayer who lives with them in the same residence):
(1) Documents stating their relationship – such as birth certificate, household registration certificate or a photocopy of residential certificate documenting the taxpayer’s relatives’ names.
(2) Proof of the support – such as remittance certificates or notarized documents.
(3) If the dependents are over 20 years old and are still attending school, a school attendance record, a photocopy of student identification card, a photocopy of graduation diploma or tuition receipts issued by the school are needed.
(4) Living certificates – such as notarized documents, household registration certificate or other documents that prove the dependents were living during the related fiscal year.
(5) Household registration certificate or notarized document which shows they are actually living together. A notarized declaration certifying that he or she is supported by the taxpayer or other appropriate documentation may be requested.

In the case that a spouse or dependent(s) is/are physically or mentally disabled, a certificate of diagnosis from a doctor is required. If a spouse or dependent(s) is/are incapable of earning a livelihood by themselves for specified reasons, documents recording the nature of the disability issued by a public hospital or notarized documents issued by a local government agency are required.

Only foreign residents of the ROC may claim exemption for the spouse or dependents (excluding other dependents, i.e., aunt, uncle, cousin, grandchild, nephew or niece) who are not in the ROC, if they submit the above-mentioned required certificates.

National Tax Administration:
TEL: 0800-000-321
Service:8:30~17:30

If you have any questions, please contact us:
0800-086-188
Fax No.: (04)22072344

Service Hours:
08:00~18:00
(Holidays excluded.)