Please file your individual income tax return with the tax authority located in the district that is shown on your A.R.C. address. (1)Individuals residing in Taipei City should file their return at the Foreign Tax Service Section, National Taxation Bureau of Taipei, M.O.F.（No. 2, Sec.1, Jhonghua Road, Taipei 108, R.O.C.）TEL：(02)23113711 Ext.1116,1118 (2)Individuals residing in Kaohsiung City should file their return at the First Individual Income Tax Section, National Taxation Bureau of Kaohsiung, M.O.F.（No. 148,Guangjhou 1st St., Kaohsiung, R.O.C.）TEL：(07)7256600 Ext.7222~7223,7225~7227(3)Other individuals residing in Taiwan should file their return at the branch offices and service centers of the National Taxation Bureau.