How foreigners should file their individual income tax returns when paid in the Republic of China?
Mr. Tseng from Singapore inquired that he had been working in the Republic of China (R.O.C) since January 1st 2019, and he would stay until July 15th,2019. How sould he file his 2019 individual income tax return? If he leaves the R.O.C one month earlier, would there be any differences for his filing in this case?
The National Taxation Bureau of the Central Area, Ministry of Finance, states that any foreigner who works in the R.O.C and stays for 183 days or longer within a taxable year is regarded as a resident, and he/she should file the individual income tax return within the period from May 1st to May 31st of the following year; but if he/she intends to leave the territory of the R.O.C before the filing deadline, he/she should file his/her individual income tax return before his/her departure. A foreigner employed in the R.O.C. who stays less than 183 days within a taxable year is called ”Non-resident of the R.O.C.”, and his salary should be withheld according to the withholding rate by the tax withholders－ meaning his employers. The foreigner would then not need to file his individual income tax returns.
Therefore, if Mr. Tseng would leave the R.O.C on July 15th, 2019, staying over 183 days within a taxable year, he should file his 2019 individual income tax return before his departure. If he leaves the R.O.C one month earlier, he will be considered a ”Non-resident of the R.O.C.”, and then doesn’t needs to file the individual income tax return.
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(Provided by Ms. Chien, Planning Division, Tel:04-23051111 xt.8522)