How Should Foreigners File Their ROC Individual Income Tax Taiwan : mof.gov.tw

Organization : Ministry of Finance
Type of Facility : How Should Foreigners File Their R.O.C. Individual Income Tax?
Country: Taiwan

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

How Should Foreigners File Their R.O.C. Individual Income Tax :

The National Taxation Bureau of the Central Area, M.O.F. wishes to remind foreigners that their tax payment period differs according to their length of residency in the ROC.

Related : Ministry of Finance Pay Tax Online Taiwan : www.statusin.org/28396.html

1. For an individual staying in the Republic of China for not more than 90 days, income tax payable shall be withheld directly at the time of payment by the withholder without the need for the foreigner to file a tax return. However, in cases where an individual has income derived from sources for which said procedure of withholding is not ordinarily applicable, he or she should file a tax return before his or her departure.

2. For an individual staying in the Republic of China over 90 days but less than 183 days, income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. For income derived from sources for which said procedure of withholding is not ordinarily applicable or for income derived from abroad for services rendered within the ROC, he or she should file the tax return before departure.

3. For an individual staying in the Republic of China for 183 days or more, the annual income tax return for the previous year must be filed during the period from May 1st to May 31st of the current year. (Since May 31st, 2015 falls on a Sunday, the deadline for filing tax returns will be extended to Monday, June 1st.)However, any individual who intends to leave the territory of the ROC in the interim of a year and will not return within the same year shall file his or her income tax return 10 days before his or her departure.

For questions or concerns, you are welcome to visit the website of the National Taxation Bureau of the Central Area, Ministry of Finance https://www.ntbca.gov.tw/ call the toll-free phone number 0800-000-321. We will serve you with all sincerity.

ROC Foreign Residents Should File Their 2014 Individual Income Tax Return before June 1st, 2015:
The National Taxation Bureau of the Central Area (NTBCA), Ministry of Finance reminds ROC foreign residents to file their 2014 individual income tax return before June 1st, 2015 (postponed to next working day, June 1st as May 31st is a holiday).

The NTBCA explains that a foreigner staying in the ROC for 183 days or more during a taxable year is considered a resident of the ROC and will be required to file his or her annual income by May 31st (or next working day due to a holiday), and he or she may declare exemptions and deductions according to the provisions of the Income Tax Act.

Furthermore, if the foreigner intends to leave the territory of the ROC in the period of a year and will not come back during the same year, he or she should file the income tax return before his/her departure.  The amount for exemptions and the standard deduction shall be calculated in proportion to the total number of days he or she stayed in the ROC in the taxable year.

The NTBCA also indicates that there are two ways for foreigners to file their 2014 individual income tax return.  A taxpayer may file his or her tax return in person with his or her original passport and ARC  with the tax authority with jurisdiction over the location of the address of his or her residence given on the ARC , or by using the online filing system via the website hxxp://tax.nat.gov.tw.

For more information, you are welcome to visit the website of the NTBCA (hxxp://www.ntbca.gov.tw) or dial the toll-free number 0800-000321.  We are always pleased to serve you.  (News offered by Ms. Pei-Chun Shao, Telephone No. 04-23051111 Ext. 2224)