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Taiwan Issues Notice on Return Filing Requirements for Foreign Individual Taxpayers

08 March 2021

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Approved Changes

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Taiwan

Taiwan's Ministry of Finance has issued a notice on the return filing requirement for foreign individual taxpayers staying in Taiwan for 183 days or more. --- Resident aliens shall file their individual income tax returns before they leave Taiwan (Shalu District information) The Shalu Office, National Taxation Bureau of the Central Area, M.O.F., indicates that any alien staying in the R.O.C. for 183 days or more during a taxable year is regarded as a resident and required to file an individual income tax return if he or she intends to leave the territory of the R.O.C. in the interim (Do...