When is Tax Payment Due Taiwan : National Immigration Agency, Ministry of the Interior

Organization : Ministry of Interior National Immigration Agency
Type of Facility : When is Tax Payment Due?
Country: Taiwan

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

When is Tax Payment Due:

The tax payment periods for aliens are different for different lengths of resident status in the ROC:
I. For an individual staying in the Republic of China for not more than 90 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate.

Related : Taiwan National Immigration Agency, Ministry of the Interior How To Extend Visitor’s Visa Stay : www.statusin.org/9683.html

However, if one has income occurring from property transaction, occasional trade, interest from mortgages, etc., he should declare and pay tax before his departure.

II. For an individual staying in the Republic of China over 90 days but less than 183 days the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate.

Furthermore, income derived from abroad for services rendered within the ROC, or any income which has no tax withholding statement to be prepared, such as the income occurring from property transaction, occasional trade, interest from mortgages, etc., should be declared and tax paid before departure.

III. Any individual staying in the Republic of China for 183 days or more shall, before May 31 of the current year, file the annual income tax return for the preceding year. However, any individual who intends to leave the territory of the ROC in the interim of the year, and will not return within the same year, shall file his income tax return one week before his/her departure.

** Taxpayers can make payments at any local bank in Taiwan with a self-payment bill which is filled out by him or with a payment bill which is filled out by this Administration for the income tax assessed. If the tax-withholding amount exceeds the tax payable, the overpaid amount will be refunded according to general procedures.

Document requirements for foreign professionals applying for employment PASS Card :
I. Purpose:
** The documentation requirements for applications and issuing of foreign professionals employment PASS card.
II. Suitable Candidates:
** Foreign professionals in accordance with the Employment Service Law Article 46, Section 1, paragraph 1 to paragraph 6; to engage in the following work in the Republic of China must apply for an employment PASS Card:
1. Specialized or technical work. .
2. Overseas Chinese or foreigner investing in a government approved establishment, or a manager of such an establishment.

3. The following school teacher :
(1) Professor in a public or registered private college, or foreign school for expatriates.
(2) Qualified foreign language course teacher in a public or registered private senior high school.

(3) Teacher in a bilingual school or a public or registered private senior high school’s bilingual department.
4. Accordance with the Supplementary Education Act, a full time foreign language teacher in a short-term cram school.

5. An athletic coach or an athlete.
6. In religious, artistic, or performing art work.
7. A researcher or hired consultant in a research institution of the governments at all levels.

III. Required documents for employment work permit :
1. Required documents for application of employment work permit.
(1) Original review fee payment receipt.

(2) Application form. ( Form can be downloaded from the Labor Affairs Council’s Vocational Training website)
(3) Hired alien’s roster (1 copy)
(4) A copy of hired alien’s passport and diploma.

(5) Hired alien’s proof of work experience document (experience not require personal are exempt).
a. A copy of qualification or licensing document such as a certificate of the applicant.
b. Foreigners with the relevant degree from domestic or foreign universities: documentation of alien with 2 or more years of relevant work experience.

c. Alien with over 1 year of service in a multinational corporation, and documentation of assignment to Taiwan.
d. Foreigners through professional training, or self-study, posses more than 5 years relevant experience, and have creative and special performance-related documentation.

Special note on scholastic documentation:
(a) Through public announcement, country-specific documents are required to be sent to our overseas diplomatic office’s inspector first. Please apply for examination document first.

(b) When sending in documents, please make sure the applicant retain the original or a back up copy. After application (if the submitted documentation is a copy, please make sure it’s legible) the submitted documents will be filed in accordance with regulations, and will not be returned to the applicant.

(6) A copy of the identification card of the legal representative of the agency, accreditation registration certificate, and business registration certificate or a photocopy of the business permit.
(7) A copy of the employment contract.

(8) If the applicant worked for 1 year previous to hiring at a Government Central Industry authority: a copy of Ministry of Finance’s annual income tax certificate.
(9) If the employed foreigner is under 20 years of age, then a copy of the legal representative’s passports and agreement of employment documentation is needed.

(10) In addition to the required documents for the various types of work described above, should attach supporting document: (by category, type)

The Ministry of Finance is responsible for tax management of foreign nationals. Please visit the MOF website for details

Telephone: 02-2322-8000