The National Taxation Bureau of the Northern Area, Ministry of Finance indicates that every individual who has income derived from sources in the Republic of China shall be liable for individual income tax in accordance with the Income Tax Act of the Republic of China. An alien who stays within the territory of the Republic of China over 183 days in a taxable year is regarded as a resident.
Residents must file their 2016 income tax returns from May 1st, 2017 to May 31st, 2017 at their jurisdictional district tax authority. The exemption for each taxpayer, spouse, and dependent is NT$85,000. The dependents must be less than 20 years, more than 60 years, studying in school, having a physical or mental disability, or incapable of earning a livelihood and dependent for support upon the taxpayer. The dependents included are parents, children, brothers, sisters, or others according to Item 4, Article 1114, and Paragraph 3, Article 1123, of the Civil Code. The exemption for each taxpayer, spouse, or any of their lineal ascendants who is more than 70 years is NT$127,500.
Aliens can use the Payment of Individual Income Tax e-Filing System to file individual income tax.
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