The Dongshi Office, National Taxation Bureau of the Central Area,   Ministry of  Finance, stated that foreign nationals filing individual income tax returns in Taiwan are subject to different filing rules depending on their tax residency status. Taxpayers should take note to avoid violations of the law. Tax residency status is classified as follows:

Non-resident ( < 183 days)
Resident (stay ≥ 183 days).

The Dongshi Office indicates that for foreign nationals working in the R.O.C., the number of days of stay is determined based on the passport entry and exit stamps or the “Certificate of Entry and Exit Dates” issued by the National Immigration Agency, Ministry of the Interior. If there are multiple entries and exits within a taxable year, the days of the stay are accumulated. If a foreign national stays in the R.O.C for 183 days or more within a taxable year, he or she will be considered a resident for tax purposes. Residents must file an individual income tax return for the previous year's total consolidated income, exemptions, and deductions with the tax authority between May 1st and May 31st each year (if May 31st falls on a holiday, the deadline will be extended to the next working day). Any tax payable must be settled at the time of filing. If departing Taiwan before year-end, the taxpayer must complete tax filing and payment before departure.  If a foreign national is required to file the Individual income tax return but fails to do so, and the tax authority later discovers that the taxpayer's taxable income is subject to assessment, in addition to payment of the tax due, a fine of up to three times the amount of underpaid tax may be imposed.

 The Office further advises foreign nationals working in the R.O.C. to carefully calculate their days of stay. In the event of tax disputes, communication and coordination issues, petitions or complaints, or administrative remedy consultations, assistance may be requested from the Tax Ombudsman that applications for taxpayer rights protection may be accepted through various channels, such as documentation, fax, in-person interviews, email, telephone, online platforms. etc. For further information on taxpayer rights protection, please visit the National Taxation Bureau of the Central Area website and access the "Taxpayer Rights Protection Zone" under the homepage's featured section (https://www.ntbca.gov.tw).

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

Contact person: Service Management Section, Ms. Chen.
Tel: （04）25881178 ext. 202