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外籍人士稅務專欄 English
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Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008
3) 外僑綜合所得稅應向什麼地方辦理結算申報? English

外僑納稅義務人應該向申報日當時居留地(依居留證登記地址)的國稅局辦理申報,居留地址在臺北市或高雄市者,向臺北市國稅局或高雄市國稅局服務科外僑股辦理;居留地址在臺灣省其他縣市者,則向該地區的國稅局所屬分局、稽徵所、服務處辦理。

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