中華民國102年5月22日星期三 May 22, 2013 Wed.
Press Releases Statements
The Alien Individual Income Tax And The Period of Residence.
Tainan Branch, National Tax Administration of Southern Taiwan Province, MOF announces that，for any alien having income from source in the Republic of China（ROC）, 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 ROC
（1）For an individual staying in the ROC not more than 90 days within a taxable year (Jan. 1 to Dec. 31), the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. However, in the case that an individual has sole or additional income deriving from source to which such procedure for withholding is not ordinarily applied, such as for income occurring from property transaction, occasional trade, interest from mortgages, etc., he or she should declare such income and pay such tax as may be found owing before his or her departure.
（2）For an individual staying in the ROC over 90 days but less than 183 days within a taxable year, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. (The employer is responsible for the preparation of “Withholding & Non-withholding Tax Statement” which will be required of the taxpayer at the time he or she is filling a tax return) Furthermore, income derived from abroad for services rendered within the ROC, or any income, to which such procedure for withholding as described above is not ordinarily applied, such as the income occurring from property transaction, occasional trade, interest from mortgages, etc., should be declared and such tax as may be found owing paid before departure.
2.”Residents” of the ROC
（1）An individual staying in the ROC for 183 days or more within a taxable year is regarded as a resident who shall file the annual income tax return of the previous year during the period from 1st May to 31st May of the current year. 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 the exemptions and deductions.
（2）However, any individual who intends to leave the territory of the ROC in the interim of the year, and will not return, shall file his or her income tax return one week before his or her departure.
Press release contactor：Mr. Wang, Sueitang
分 網： Taxation