The National Taxation Bureau of the Northern Area, Ministry of Finance indicated, for any alien having income from sources in the Republic of China (R.O.C.), individual income tax shall be levied on the income derived from such sources in accordance with the Income Tax Act of the R.O.C.
    The Bureau stated that alien taxpayers are divided into "Non-Residents of the R.O.C." and "Residents of the R.O.C." based on their length of stay. The following are the different ways for aliens to file income tax returns.
(1) "Non-Residents" of the Republic of China.
A. For an individual who stays in the Republic of China not more than 90 days within a taxable year, (Jan. 1 to Dec. 31), the income derived from sources in the Republic of China shall be withheld according to the withholding rate and paid at the respective sources. The taxpayer need not file an income tax return. However, labor service remuneration obtained from overseas employers are not deemed sources from in the R.O.C.; therefore, this income is not subject to withholding, but the taxpayer should declare it according to the prescribed withholding rate before departure.
B. For an individual who stays in the Republic of China over 90 days but less than 183 days within the same taxable year, individual income tax shall be declared and computed according to the withholding rate on his or her income derived from sources in the R.O.C., including the remunerations derived from abroad for his or her services rendered in the R.O.C. The taxpayer should declare income according to the prescribed withholding rate before departure.
(2) "Residents" of the Republic of China.
An individual who stays in the Republic of China for 183 days or more within a taxable year is regarded as a resident and the individual income tax shall be declared and assessed by a progressive rate on the amount of his or her net consolidated income (taxable income) which shall be the annual gross consolidated income (including the various incomes derived within the R.O.C. and the remunerations derived outside the R.O.C. for service rendered in the R.O.C.) minus the exemptions, deductions, and “basic living expense difference”.
    If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.

Contact: Ms. Yu, Head, Individual Income, Estate and Gift Tax Division
Telephone: (03)3396789 Ext.1406