The tax payment due for aliens is different for different lengths of period of residence in the ROC.
(1) For an individual staying in the ROC for not more than 90 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. However, in the case that an individual has sole or additional income deriving from sources to which such procedure for withholding is not ordinarily applied, such as for income occurring from property transaction, occasional trade, interest from mortgages, etc., he or she should declare such income and pay such tax as may be found owing before his or her departure.
(2) For an individual staying in the ROC over 90 days but less than 183 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. (The employer is responsible for the preparation of a “Withholding & Non-Withholding Tax Statement” which will be required of the taxpayer at the time he or she is filing a tax return.) Furthermore, income derived from abroad for services rendered within the ROC, or any income, to which such procedure for withholding as described above is not ordinarily applied, such as the income occurring from property transaction, occasional trade, interest from mortgages, etc., should be declared and such tax as may be found owing paid before departure.
(3) Any individual staying in the ROC for 183 days or more shall file the annual income tax return of the previous year during the period from May 1 to May 31 of the current year.
However, any individual who intends to leave the territory of the ROC in the interim of the year, and will not return within the same year, shall file his or her income tax return around seven days before his or her departure.
稅務小精靈 · Fri 18 Sep 2015 1:05AM
The tax payment due for aliens is different for different lengths of period of residence in the ROC.
(1) For an individual staying in the ROC for not more than 90 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. However, in the case that an individual has sole or additional income deriving from sources to which such procedure for withholding is not ordinarily applied, such as for income occurring from property transaction, occasional trade, interest from mortgages, etc., he or she should declare such income and pay such tax as may be found owing before his or her departure.
(2) For an individual staying in the ROC over 90 days but less than 183 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. (The employer is responsible for the preparation of a “Withholding & Non-Withholding Tax Statement” which will be required of the taxpayer at the time he or she is filing a tax return.) Furthermore, income derived from abroad for services rendered within the ROC, or any income, to which such procedure for withholding as described above is not ordinarily applied, such as the income occurring from property transaction, occasional trade, interest from mortgages, etc., should be declared and such tax as may be found owing paid before departure.
(3) Any individual staying in the ROC for 183 days or more shall file the annual income tax return of the previous year during the period from May 1 to May 31 of the current year.
However, any individual who intends to leave the territory of the ROC in the interim of the year, and will not return within the same year, shall file his or her income tax return around seven days before his or her departure.