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1) When are aliens required to file their income tax returns in Taiwan?
 

Source: Taipei National Tax Administration, Ministry of Finance               Last Update: April 16, 2008
 

As the duration within a taxable year ( From January 1 to December 31 ) that aliens stay in Taiwan varies, the following three points can be used as a guide for aliens’ reference to file their income tax returns.
  1. For aliens staying in Taiwan for less than 90 days, the income derived from sources in the Republic of China 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, interest from mortgages, etc., he or she should declare and pay tax prior to departure. For those who keep staying Taiwan 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 Taiwan over 90 days, but less than 183 days, the income derived from sources in the Republic of China shall be withheld according to the withholding rate and paid at the respective sources. However, incomes derived from or incomes from overseas sources earned through providing services in Taiwan will have to be reported prior to departure. For those who keep staying Taiwan 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 Taiwan 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.
The tax administration processes 2007 income tax returns and payments from May 1 to June 2, extended deadline due to the legitimized deadline, May 31, is a holiday. The Taipei National Tax Administration, Ministry of Finance, requests that all foreigners who need to pay taxes do so as soon as possible to avoid crowding tax offices at the last minute.
 
Copyright © 2008 The China Post.
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