3) Where can foreigners file their income tax returns?
　

Foreigners should file their income tax returns and pay corresponding taxes to the National Tax Administration responsible for their residential district (based on the address on their Alien Resident Certificate).
Foreigners in Taipei City and Kaohsiung City are required to file income tax returns and pay corresponding taxes to the Taipei National Tax Administration (TNTA) and Kaohsiung National Tax Administration (KNTA). Foreigners living in the rest area are required to file tax returns at the tax administration responsible for their residential district.