Breaking News, World News and Taiwan News.
 
Q&A: Filing Income Tax in Taiwan as a Foreigner 中文
Bookmark options  Print            Email 
Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008
29) Who has the obligation of filing an individual income basic tax return? 中文

An individual shall not file an individual income basic tax return in accordance with the Income Basic Tax Act if his or her circumstances include any one or more of the following conditions:
  1. Non-resident of the ROC in accordance with Paragraph 1, Article 73 of the Income Tax Act.

  2. An individual who does not apply for any investment tax credits in accordance with the laws and does not have any amount within the scope of the provisions of any of the Subparagraphs of Paragraph 1 of Article 12 of Income Basic Tax Act in his or her annual income tax return or current income tax return.

  3. An individual whose basic income as calculated in accordance with Paragraph 1 of Article 12 of the Income Basic Tax Act is less than NT$6,000,000.
Otherwise, an individual whose circumstances do not include any one or more of the conditions mentioned above shall file an individual income basic tax return.
<< Prev   Q&A Menu   Next >>
Sitemap | Top Stories | Taiwan | China | Business | Asia | World | Sports | Life | Arts & Leisure | Health | Editorial | Commentary | Travel | Movies | TV Listings
Classifieds | Bookstore | Getting Around | Weather | Guide Post | Student Post | English Courses | Subscribe | Advertise | About Us | Career | Contact Us
Copyright © 1999 – 2014 The China Post. Breaking news from Taiwan, China and the world.
The China Post  Terms of use