中華民國102年5月19日星期日 May 19, 2013 Sun.
Press Releases Statements
The papers and documents to be submitted when an alien declares individual income tax
News Headline：The papers and documents to be submitted when an alien declares individual income tax
For any alien having income from 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. For non-residents of the ROC, the income derived from the Republic of China in the same taxable year shall be withheld according to the withholding rate. In the case that the income is derived from a non-withheld source, you should pay your tax in accordance with the withholding rate. For residents of the ROC, the individual income tax shall be declared and assessed for various incomes in the same taxable year including those derived within the ROC and the remunerations derived outside the ROC for services rendered in the ROC.
Please file your individual income tax return with the tax authority with jurisdiction over the location of the address of your place of residence given on your ARC. The following documents should be provided at the time of declaration:
1. A valid passport, ROC Resident’s Certificate
2. Tax withholding statement(s), dividend statement(s)
3. Certificate(s) of earnings paid abroad for services performed in the ROC
4. Other supplementary documents
For queries, please call Hui-Min Hung, Tel. No.: 049-222-3067, Ext. 203, Second Section, Nantou County Branch, NTAC
分 網： Taxation