National Taxation Bureau of Taipei Ministry of Finance : Tax Refund Online Inquiry System Taiwan
Organization : National Taxation Bureau of Taipei Ministry of Finance
Type of Facility : Tax Refund Online Inquiry System
Country: Taiwan
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Website : https://www.ntbt.gov.tw/
NTBT Tax Refund Online Inquiry System
1.Select the tax year which you would like to check
2.Enter the ID No. on your ARC
Related : National Taxation Bureau of Taipei Ministry of Finance Online Bill Issuance Taiwan : www.statusin.org/7468.html
3.Select your date of birth
4.Enter the digits that show to the left of the entry box
Check Here : https://www.ntbt.gov.tw/
Income Basic Tax FAQ
What is the scope of individual overseas income?:
According to the Income Basic Tax Act, individual overseas income shall be that not derived from the sources in the ROC under the provision of Article 8 of the Income Tax Act and not from the sources in the Mainland Area under the provisions of Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area.
What are the categories of individual overseas income?:
To facilitate the calculation and aggregation of individual overseas income, the ten categories of individual overseas income are the same as those derived from sources inside the ROC.
Who has the obligation to include his or her overseas income in the amount of basic income?:
Someone who meets both of the following conditions shall include his or her overseas income in the amount of basic income:
(1) He or she is a resident of the ROC, and
(2) His or her filing unit has aggregated both overseas income greater than or equal to 1 million NT dollars and basic income greater than 6 million NT dollars in one year.
What is the definition of a resident of the ROC?:
Someone whose circumstances fall under any of the following conditions shall be a resident of the ROC:
(1) A person who has domicile within the territory of the ROC and resides within the territory of the ROC; or
(2) A person who has no domicile within the territory of the ROC but resides within the territory of the ROC for a period of more than or equal to 183 days during a taxable year.
What is the date when the income basic tax levied on individual overseas income shall come into force?:
The Executive Yuan has announced that the income basic tax levied on individual overseas income shall come into force on 1st January, 2010 in accordance with Paragraph 7, Article 12 of the Income Basic Tax Act.
Is an individual who has a basic income greater than 6 million NT dollars necessarily required to pay basic tax?:
No. An individual who has a basic income greater than 6 million NT dollars is not necessarily required to pay the income basic tax. There are several steps further to go.
(1) Step 1: To figure out the amount of Income Basic Tax.
The Amount of Income Basic Tax =(The Amount of Basic Income – 6 million NT dollars) × 20%
(2) Step 2: To compare with the amount of income basic tax and the amount of regular income tax.
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Situation 1:
The amount of regular income tax* ? The amount of income basic tax
An individual shall pay the income tax in accordance with the Income Tax Act and does not have to pay the income basic tax.
Situation 2:
The amount of regular income tax* < The amount of income basic tax
The difference between income basic tax and regular income tax can be credited because of income tax paid on the overseas income. So the
amount of income basic tax payable shall be the sum of aforesaid difference minus the income tax paid on the overseas income.
* The amount of regular income tax = Income Tax payable in accordance with the Income Tax Act – Investment tax credits