Taiwan's Ministry of Finance has issued a release that clarifies the tax return requirements for foreign workers (taxpayers) working in Taiwan. The release includes that where a foreign taxpayer has stayed in Taiwan for more than 90 days within a fiscal year, a tax return should be completed before departure. In this case, the taxpayer should bring his/her own passport, Alien Resident Certificate (ARC), withholding tax statements, certificate of his/her overseas income, and the airplane ticket purchase confirmation letter of his/her departure trip to file his/her individual income tax return to the jurisdictional tax collection authority and make the full...