中華民國102年5月19日星期日 May 19, 2013 Sun.
Press Releases Statements
What kinds of papers and documents should be submitted when aliens file individual income tax?
For any alien having income from sources in the Republic of China,individual income tax shall be levied on the income derived from suchsources in accordance with the Income Tax Act of the ROC. However, manyaliens are confused about what kinds of papers and documents should theysubmit when filing individual income tax. “Aliens should take a valid passport, tax withholding statement, dividendstatement, certificate of residence and certificate of earnings paid abroadfor services performed in the ROC to file their individual income tax returnwith the tax authority located in the district that is shown on their ARC.If a taxpayer with special qualifications seeks to apply for tax exemptionsor deductions, the proper documents of evidence should be submitted to thetax authorities for tax assessment,” said Changhua County Branch, NationalTax Administration of Central Taiwan Province, Ministry of Finance. An alien shall obtain an income tax certificate from the Tax Administrationbefore his or her departure or upon application for his or her exit permitor for a visa extension of stay. Therefore, basic data should be checkedbefore going to the tax authority to ensure that the departure time will notbe delayed. Aliens who have any inquiry when filing an individual income taxreturn are welcome to visit our website (hxxp://www.ntact.gov.tw)
分 網： Taxation