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Q&A: Filing Income Tax in Taiwan as a Foreigner 中文
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Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008
 
01) When are aliens required to file their income tax returns in Taiwan?
02) What would happen if an alien individual does not file income tax?
03) Where can foreigners file their income tax returns?
04) If an ROC citizen is married to an alien, where should they file income tax returns?
05) What is the difference between “residents of the Republic of China” and “non-residents of the Republic of China” regarding the Income Tax Act of the ROC?
06) How can ROC residents and non-ROC residents file their annual income tax returns?
07) Should a couple file their income tax returns jointly? If a couple gets married or divorced during the interim of the year, how should they file their taxes?
08) What is salary and wages income?
09) How do aliens, who stay in the ROC over 90 days in a taxable year, file their income tax returns for income derived from employers outside the ROC for services rendered during their stay in the ROC?
10) What documents or certificates should be submitted to claim exemption for the spouse or dependents? May an alien resident of the ROC claim exemption for the spouse or dependents that do not live in the ROC?
11) What exemptions and deductions can aliens residing in the ROC territory claim when calculating their income tax?
12) When is it better to claim a standard deduction and when is it better to claim an itemized deduction?
13) Is a donation deductible from the consolidated gross income?
14) Can a taxpayer claim an itemized deduction for insurance premiums?
15) What documents or certificates should be attached when claiming an itemized deduction on medical and maternity expenses?
16) Can a taxpayer claim an itemized deduction for rental expense?
17) What is Special Deduction for Savings and Investment in individual income tax? And how much is the limitation?
18) What special deductions can the taxpayer claim for tuition?
19) How can an alien resident of the ROC and his or her spouse calculate the tax due on their salaries separately while filing jointly?
20) What methods can taxpayers choose from in calculating the tax due on a spouse’s salary separately?
21) Is an alien taxpayer allowed to pay his or her income tax by check?
22) How does an alien taxpayer apply for a tax refund? What can he or she do if he or she is not able to collect the refund check in person?
23) Where can the refund check be cashed?
24) Can the alien taxpayer’s native country’s income tax be credited to the ROC income tax? Can his or her ROC income tax be credited to his or her native country’s income tax?
25) How is an alien taxpayer’s Individual Income Tax Certificate applied if it is necessary for his or her native country’s income tax?
26) What does “ Taxpayer ID No.” mean? What is the issuing authority and how are the numbers compiled?
27) What can the taxpayer do if he or she has already submitted his or her joint income tax return within the prescribed deadline but needs to make additional reporting or revisions?
28) What should taxpayers do if they submitted their joint income tax return after the prescribed deadline, but still need to make changes?
29) Who has the obligation of filing an individual income basic tax return?
30) What kind of items are included in the calculation of the amount of basic income?
31) What are the principles underlying the income basic tax?

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