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Taiwan Notice on Income Tax Return Filing for Individuals Staying in the Country for Different Periods of Times

29 April 2024

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Approved Changes

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Taiwan

Taiwan's Ministry of Finance has issued a notice advising foreign individuals on the income tax return filing requirements when staying in the country for different periods of time. --- When are Aliens Required to File Their Income Tax Returns in the R.O.C.? As the duration within a taxable year (from January 1st to December 31st) that aliens stay in the R.O.C. varies, the Dongshih office of the National Taxation Bureau of the Central Area, M.O.F. advises foreign taxpayers to follow one of the three ways below to file their income tax returns: 1. For an individual who stays in the...