Taiwan's Ministry of Finance has issued a notice concerning the tax return and payment requirements for foreign individuals. --- "When must aliens declare their individual tax returns and pay their tax?" taxpayer Andy asks. Fengyuan Branch, National Taxation Bureau of the Central Area, Ministry of Finance, said that tax payment periods for aliens are different for different lengths of period of residence in the ROC. (1) For an individual staying in the Republic of China for not more than 90 days, income tax payable shall be withheld directly at the time of payment by the withholder so that the individual...