An alien should file his or her income tax if he or she has an ROC source of income. Aliens no longer need a tax certificate issued by tax authorities as per the revised IMMIGRATION LAW before leaving the territory of the ROC.
In such case as an alien may be delinquent in the payment of taxes, such taxes will be charged a penalty rate of a maximum of three times the amount of the tax payable and the tax authorities will inform the Bureau of Immigration of the necessity of the examination of the tax certificate of such taxpayer, with such person being allowed to leave the ROC upon paying of all delinquent taxes and on receipt of a tax certificate issued by the tax authorities. |
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