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When are Aliens Required to File Their Income Tax Returns in the R.O.C.?

As the duration within a taxable year (from January 1st to December 31st) that aliens stay in the R.O.C. varies, the Dongshih office of the National Taxation Bureau of the Central Area, M.O.F.  advises  foreign  taxpayers to follow one of the three ways below to file their income tax  returns:

1. For an individual who stays in the R.O.C.  not more than 90 days
If the withholding income is derived from sources in the R.O.C., then the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the the withholding rate. The taxpayer need not file an income tax return. However, if an individual has non-withholding  income, such as profit from exercising stock options, interest from mortgages, etc., he / she still has to declare and pay tax prior to departure.

2. For an individual  who stays in the R.O.C. over 90 days but less than 183 days 
If the withholding income is derived from sources in the R.O.C., then the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the the withholding rate. However,  if an individual  has  non-withholding  income and the income derived from abroad for services are rendered within the R.O.C., he/she still has to declare and pay tax prior to departure. 

3. For an individual who stays in the R.O.C. for 183 days or longer within a taxable year
An individual shall file his/her annual income tax return of the previous year with the Tax Bureau and pay the corresponding income taxes during the period from May 1st to May 31st of the current year.However,  an individaul who intends to leave the territory of the R.O.C. in the middle of the year shall file an income tax return prior to departure.

The Dongshih Office reminds foreign taxpayers that the period time for filing individual income tax is from May 1st to May 31st (If May 31st falls on a holiday or  any other day off, the due day will extend to the next workday.) 

If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Services Section, Mr. Chang
Tel: (04) 2588-1178 ext. 202.

Issued:National Taxation Bureau of Central Area Release date:2024-04-24 Last updated:2024-04-25 Click times:180