For foreign individuals, there are 3 periods for filing income tax depending on the time period the individual stayed in the R.O.C. in the taxable year (Jan. 1 to Dec. 31).
For individuals who stay in the R.O.C. for no more than 90 days within a taxable year, there is no need for the individual to file income tax for income from sources in R.O.C. as the tax will be deducted from the payment paid by the tax withholder; However, if there is other income not subject to withholding, the taxpayer should declare the tax before leaving the R.O.C. If the individual is in the R.O.C. during the regular time period for declaring tax, one should comply with relevant laws and declare tax within the deadline.
For individuals who stay in the R.O.C. for more than 90 days but not over 183 days, the tax on income from sources in the R.O.C. will be deducted from the payment paid by the tax withholder. If there is other income not subject to withholding or income received by providing services within the R.O.C. but paid by an overseas employer, the individual should declare the tax before leaving the R.O.C. If the individual is in the R.O.C. during the regular time period for declaring tax, one should comply with relevant laws and file tax within the deadline.
Individuals who stay in the R.O.C. for more than 183 days and with an annual income that exceeds the tax threshold are required to fill out Individual Income Tax Return Form for Aliens before May 31 of the succeeding year and declare their income tax with the National Taxation Bureau regional office. Those who leave the R.O.C. in the middle of a year should declare income tax of the taxable year before leaving.
Annual income tax declaration should be completed during May 1 to May 31 of the succeeding year (When May 31 is a holiday, the deadline is postponed to the next working day.). National Taxation Bureau of Taipei reminds: Tax payers should declare their taxes as soon as possible to avoid the crowds during the last few days of May.
