To provide advice to taxpayers to aid them in completing their alien individual income tax return in an accurate manner, the Taichung County Branch of the National Tax Administration of Central Taiwan Province, Ministry of Finance, has compiled a number of common errors made by taxpayers for public reference as an aid to avoiding the re-occurrence of such errors.

1. The days of departure were not included
The computation of the period of residence of an alien in the ROC is calculated based on the dates stamped in his or her passport (excluding the date of arrival and including the date of departure). If an alien enters and exits this country for a number of times within a taxable year, the period of residence shall be the total number of accumulated days after the deduction of the days of departure.
2. The exemptions and standard deduction were not calculated in proportion to the total number of days he or she has stayed in the ROC
If a resident of the ROC intends to depart and will not return within the same calendar year, the amounts for exemptions and standard deduction shall be calculated in proportion to the total number of days he or she has stayed in the ROC in the taxable year.
3. The income of the taxpayer’s dependents was not filed jointly
All incomes from sources in the ROC of an alien resident, his or her spouse, and their dependents filing jointly should be filed jointly by the taxpayer on the same return.
4. The wrong withholding tax rates were used for non-residents of the ROC
For non-residents and non-government overseas officials, starting from 1st January, 2009, for those with monthly salaries in full amount equal to or lower than NT$25,920, a 6% withholding tax rate is applied; for those with monthly salaries above such amount, a 20% withholding tax rate is applied (revised to 18% starting from the year 2010).
For any questions related to tax issues, you may call the toll free number at 0800-000321 or click the online help call at the website of Tax Administration of Central Taiwan Province at www.ntact.gov.tw. We will be glad to serve you. (Information provided by Miss Liu Li Ching, 2nd Section, Tel.: 04-2529-1040 Ext. 211.)