The National Taxation Bureau of the Northern Area, Ministry of Finance indicated that for any alien having income from sources in the Republic of China, individual income tax shall be levied on the income derived from such sources in accordance with the Income Tax Act of the ROC. The alien taxpayers are divided into "Non-Residents of the ROC" and "Residents of the ROC" based on their length of stay. The following are the different ways for aliens to file income tax returns.
(1) "Non-Residents" of the Republic of China.
A. For an individual who stays in the Republic of China not more than 90 days within a taxable year (Jan. 1 to Dec. 31), the income derived from sources in the Republic of China shall be withheld according to the withholding rate (see Article 14) and paid at the respective sources. The taxpayer need not file an income tax return.
B. For an individual who stays in the Republic of China over 90 days but less than 183 days within the same taxable year, individual income tax shall be declared and computed according to the withholding rate on his or her remunerations derived within or outside the Republic of China for his or her services rendered in the ROC.
(2) "Residents" of the Republic of China.
An individual who stays in the Republic of China for 183 days or more within a taxable year is regarded as a resident, and the individual income tax shall be declared and assessed by a progressive rate on the amount of his or her net consolidated income (taxable income), which shall be the annual gross consolidated income (including the various incomes derived within the ROC and the remunerations derived outside the ROC for service rendered in the ROC) minus exemptions and deductions.
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