中華民國102年5月19日星期日 May 19, 2013 Sun.
Press Releases Statements
Matters that need attention while a foreign taxpayer applies for an individual income tax certificate
The Taipei National Tax Administration (TNTA), Ministry of Finance indicated that foreign taxpayers who have finished the filing obligation of their individual income tax may apply in person for an income tax certificate to regional tax administrations.
The TNTA explained that individual income tax certificate is one of the required documents for a foreigner to apply for his/her work permit, Alien Resident Certificate (ARC), or to file tax return in his/her home country. The foreign taxpayer needs to show the tax authority the original of his/her ARC or passport while applying in person. In the case that the foreign taxpayer, the applicant, appoints a proxy or an agent for the application, the agent is required to show the original of his/her ID card (if the agent who is not a ROC citizen shall show the original of his/ her ARC or passport instead), the original of proxy statement and passport of the applicant for verification. In addition, the signature of the applicant on the proxy statement shall be identical to the one bearing on the applicant’s passport. In the case that the applicant’s original passport is not available at the time of the application, the photocopy of the original on which the wording “identical to the original” written by the agent or the applicant is required for such application.
The TNTA further pointed out that if a foreigner who has a spouse with ROC citizenship chooses the ROC citizen as the taxpayer when filing their joint tax return to the local tax administration which has the jurisdiction over the ROC citizen’s domicile, then would like to apply for his/her income tax certificate, the taxpayer who is the spouse with ROC citizenship of the foreigner may either apply for the certificate in person and then request the name and the ARC number of such foreigner being stated or appoint a proxy taking along with the proxy statement and all relevant identification documents to the jurisdictional tax administration for the application.
The TNTA called on all taxpayers to pay attention to the procedure and relevant regulations in connection with the application of the income tax certificate. For those who would like to apply for it in person, the TNTA suggested that a phone call may be made to the tax administrations in advance for checking the status of their tax filing cases so as not to waste their precious time.
分 網： Taxation