6) How can ROC residents and non-ROC residents file their annual income tax
     returns?
　

Any ROC resident having income from sources in the ROC, including remunerations paid by employers outside the ROC for services rendered in the ROC, must file income tax returns before departure or file annual income tax returns for the previous year from May 1 to May 31 of the current year.
Income tax returns must be submitted to the tax authorities. Their income tax shall be declared and assessed by a progressive rate based on net consolidated taxable income, which shall be the annual gross consolidated income minus the exemptions and deductions.
Non-ROC residents receiving income from sources in the ROC shall have their income tax computed according to the withholding tax rate and paid at the respective sources. But for income which is not subject to the Withholding Code, the taxpayer shall file and pay tax in line with the withholding tax rate by the due date, but if he or she leaves the ROC before the filing due date, he or she must file before his or her departure. For such earnings as those from the transactions of property, the taxpayer needs to file an income tax return in accordance with the proper withholding rate.
In addition, non-ROC residents individuals staying in the ROC over 90 days and whose income tax shall be declared and computed on the remuneration paid by employers outside the ROC for services rendered in the ROC will have to pay 20 percent tax on their earnings.