Taiwan's Ministry of Finance has issued a notice explaining the individual income tax return filing requirements for non-resident and resident aliens. --- The ways to file individual income tax for aliens 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...