中華民國102年5月22日星期三 May 22, 2013 Wed.
Press Releases Statements
Income tax rules that apply to foreign residents in relation to length of stay in Taiwan
Taoyuan City - The National Tax Administration of Northern Taiwan Province, Ministry of Finance indicated that foreign residents should file an income tax return for their "Taiwanese-source income". The residency status for tax purposes is related to the length of stay in Taiwan in the tax year. Therefore, it is strongly suggested that the taxpayers pay special attention to the calculation of the days spent in Taiwan.
The Administration points out that if a foreign resident stays in Taiwan in the tax year for more than 183 days, he or she is deemed to be resident in the Republic of China (referred to as a resident), otherwise he or she is deemed to be a non-resident of the Republic of China (referred to as a non-resident). The length of stay is calculated based on the entry and exit stamps in the passport, and pursuant to Article 48, paragraph 2 of the Administrative Procedure Act, the date of entry is excluded, while the date of exit is included in the length of stay. Moreover, if a person leaves and returns to Taiwan more than once within the tax year, the length of stay is calculated on a cumulative basis. There are different ways of filing a tax return according to the length of stay as follows:
(A)Non-residents of the Republic of China
2.In the same tax year, if a person stays in Taiwan for more than 90 days but less than 180 days, the payers will deduct tax from the payment for Taiwanese-source income that is subject to withholding taxes; for Taiwanese-source income that is not subject to withholding taxes (including the income received from foreign employers for the services they render in Taiwan), he or she is required to file a return and pay the income tax.
(B)Residents residing in the Republic of China:
The administration would like to remind taxpayers that residency status for tax purposes is closely related to length of stay in Taiwan. It is strongly suggested that the taxpayers pay special attention to the information given above, in order to protect their own rights and interests.
分 網： Taxation