2011 Online Tax Filing for Foreign Nationals in Taiwan

According to Taipei National Tax Administration (TNTA) under the Ministry of Finance, online tax filing service for foreigners has been extended to those, whose tax character are non-resident of the ROC and are required to file 2011 income tax before May 31, 2012 pursuant to applicable laws.

The TNTA indicated, foreign nationals who resided in Taiwan at least 183 days are able to take the advantage of online tax filing since tax year 2009, and such service has been extended to foreign nationals who resided in Taiwan for less than 183 days during the year 2011 and will be effective this coming May. Starting from April 15, 2012, there are two ways to download the e-Filing program and login for online filing (available from May 1 to May 31, 2012): either through the Ministry of Finance website at http://tax.nat.gov.tw or through the TNTA website at http://www.ntat.gov.tw and login either with a Financial Certification Authority (Financial CA) or with your ID number (ARC No.) and passport/residency/permit number as specified on the Alien Resident Certificate/ROC Resident Certificate/Entry and Exit Permit as of January 31, 2012.

After successfully uploading your filing via the program, any proof required has to be submitted in person or mail to jurisdictional tax authority responsible for the taxpayers’ residential district recorded on their ARC by June 11, 2012. Taxpayers, if the address shown on their ARC falls within the districts of Taipei/Kaohsiung City, shall send paper documents to Taipei /Kaohsiung National Tax Administration, respectively.

In addition, taxpayers who have an ATM card and a card reader may be able to pay the tax due online or print out the tax payment slip from the e-Filing program and make the payment by cash or check. Any cash tax payment of no more than NT$20,000 can even be paid at convenience stores.

The TNTA would like to invite foreign nationals to file their tax returns online for time-saving. It is faster, easier, more convenient, and above all, it is environmental friendly.