問題：When are aliens required to file their income tax returns in Taiwan ?
回答：
As the duration within a taxable year from January 1st to December 31st that aliens stay in Taiwan varies, the following three points can be used as a guide for aliens’ reference to file their income tax returns.
1. Aliens staying in Taiwan for less than 90 days, the income derived from sources in the Republic of China shall be withheld according to the withholding rate and paid at the respective sources. The taxpayer need not file an income tax return. However, if one has income gained from property transaction, occasional trade, interest from mortgages, etc., he or she should declare and pay tax prior to departure. For those who keep staying in Taiwan through May 31st of the current year, they are supposed to file their last year’s income before the said time.
2. For foreigners who stay in Taiwan over 90 days, but less than 183 days, the income derived from sources in the Republic of China shall be withheld according to the withholding rate and paid at the respective sources.However, incomes derived from abroad for services rendered within the ROC, will have to be reported prior to departure. For those who keep staying in Taiwan through May 31st of the current year, they are supposed to file their last year’s income before the said time.
3. Foreigners staying in Taiwan over 183 days in one calendar year will be required to file their annual income of the previous year to the Tax Bureau and pay the corresponding taxes during the period from May 1st to May
31st of the current year. However,these who intend to leave the territory of the ROC in the interim of the year will be required to file incomeearned in that year prior to departure.
2.
問題：What is the difference between “residents of the Republic of China” and “non-residentsof the Republic of China” regarding the Income Tax Act of the ROC?
回答：
The following two categories of individuals are regarded as “residents of the Republic
of China”：
1. An individual who has registered residence in the Household Registration Office and frequentlystays in the ROC is regarded as a ROC resident, regardless whether his or her stay in the ROC is less than 183 days.
2. An individual who has no domicile in the ROC but stays for 183 days or longer is regarded as a ROC resident. Individuals not falling into the above-mentioned two categories are regarded as “non-residents of Republic of China”.
3.
問題：How can ROC residents and non-ROC
residents file their annual income tax returns?
回答：
Any ROC resident having income from
sources in the ROC, including remunerations paid by employers outside the ROC for services rendered within the ROC, must file income tax returns before departure or file annual income tax returns for the previous year from May 1st to May
31st of the current year.
Income tax returns must be submitted to the tax authorities.
Their income tax shall be declared and assessed by a progressive rate based on net consolidated taxable income which shall be the annual gross consolidated income minus the exemptions and deductions.
Non-ROC residents receiving income fromsources in the ROC shall have their income
tax computed according to the withholding tax rate and paid at the respective sources. But for income which is not subject to the Withholding Code, the taxpayer shall file and pay tax in line with the withholding tax rate by the due date, but if he or she leaves the ROC before the filing due date, he orshe must file before his or her departure.
4.
問題：How do aliens, who stay in the ROC over
90 days in a taxable year, file their income tax returns for income paid by employers outside the ROC for services rendered during their stay in the ROC?
回答：
Taxpayers must file income tax returns for
remuneration paid by their employers outside the ROC for services rendered in the ROC during their stay.
Taxpayers must also submit a notarized certificate of earnings issued by tax authorities, a CPA, or a notary public. However, a photocopy of the license of the CPA or the notary public who issues the certificate must also be submitted to the tax authorities for review. Aliens’ service remunerations paid by employers outside the ROC, should be calculated at theaverage foreign currency exchange rate.
5.
How does an alien taxpayer apply for a tax refund? What can he or she do if he or she is not able to collect the refund check in person?
回答：
After the individual income tax has been
assessed by the National Tax Administration and is due a refund, he or she shall receive a notification of refund.The taxpayer may also receive his or her
refund via a bank account. Accounts applicable for use in the request are limited to those of a transferable NT-dollar-account of such specified banks as have signed contracts with the Financial Information Service Co., Ltd or Chunghwa Post Co., Ltd..The account shall belong to the taxpayer, or to the taxpayer’s spouse or to a dependent in the case of a joint-filing, and have been opened with the use of an ROC ID No. or an ARC ID No.
In the case that the National Tax Administration (NTA) is unable to deposit such tax refund as may be owing directly into the appointed bank account, the NTA will mail a notice to the taxpayer informing him or her of this fact and the way of refund may be check refund instead.
He or she will then need to fill out a proxy statement to appoint an agent to pick up the refund check if he or she can not do it in person.
If the taxpayer leaves the country and cannot pick up the refund check, he or she will need to apply for writing a cross check, then the refund can be deposited in the taxpayer’s bank account.One copy of the page in the taxpayer’s passport with his or her signature should be attached for reference.
