A foreigner should file his or her income tax if he or she has ROC source income. Foreigners no longer need a tax certificate issued by tax authorities in accordance with the revised Immigration Act for leaving the territory of the ROC.
In case a foreigner fails to file income tax return, such taxes will be charged a penalty rate of a maximum of three times the amount of the tax payable and the tax authorities will inform the National Immigration Agency to deny exit clearance to the foreigner in accordance with the stipulation of Paragraph 2, Article 72 of the Income Tax Act of the ROC.
稅務小精靈 · Wed 1 Apr 2015 9:05AM
A foreigner should file his or her income tax if he or she has ROC source income. Foreigners no longer need a tax certificate issued by tax authorities in accordance with the revised Immigration Act for leaving the territory of the ROC.
In case a foreigner fails to file income tax return, such taxes will be charged a penalty rate of a maximum of three times the amount of the tax payable and the tax authorities will inform the National Immigration Agency to deny exit clearance to the foreigner in accordance with the stipulation of Paragraph 2, Article 72 of the Income Tax Act of the ROC.