:::Skip to main content
Home Site Map FAQs Bilingual Glossary 中文版 RSS
:::

Press Releases (News)

:::
font size small icon font size medium icon font size large icon Share information to Facebook Share information to Line Pop-up print setting

Taxpayers Are Encouraged to File Tax Return Online in Response to COVID-19.

  As COVID-19 pandemic still spreads worldwide, filing tax return online instead of going to the tax office helps to avoid public gatherings. For aliens staying for different lengths of time in the Republic of China (hereinafter as R.O.C.) within a taxable year (from January 1 to December 31), the different ways to declare individual income are summarized as follows:

  (1) For an individual staying in the R.O.C. not more than 90 days, the income derived from sources in the R.O.C. shall be withheld according to the withholding tax rate and paid at the respective sources. The taxpayer doesn't need to file an income tax return. However, if one has income not applying to the withholding procedure mentioned above, such as profit from exercising stock options, interest from mortgages, etc., he/she should declare his/her income and pay tax prior to departure or before applying for the extension of residence.

  (2) For an individual staying in the R.O.C. over 90 days but less than 183 days, the income derived from sources in the R.O.C. shall be withheld according to the withholding tax rate and paid at the respective sources. However, if one has income not applying to the withholding procedure mentioned above or has income derived from abroad for services rendered within the R.O.C., he/she should declare his/her income and pay tax prior to departure or before applying for the extension of residence.

  (3) Any individual staying in the R.O.C. for 183 days or longer shall file the annual income tax return of the previous year from May 1 to May 31 of the current year. However, any individual who intends to leave the territory of the R.O.C. prior to the time limit prescribed for filing income tax return should declare his/her income and pay tax before departure.

Due to the impact of COVID-19, the Ministry of Finance announced the extension of deadline for income tax filing and payment to June 30, 2020. Therefore, those staying in the R.O.C. for 183 days or longer in 2019 have to file the annual income tax return from May 1 to June 30, 2020. Taxpayers are encouraged to file tax returns online through “e-filing and tax payment service” website (https://tax.nat.gov.tw/) by using Electronic Certificate, Aliens Citizen Digital Certificate, National Health Insurance Card or Alien Residence Certificate ID No. with Passport No./Residence No./Permit No. to login the e-filing system.

  After completing online filing, Minxiong Office would like to issue a reminder that supplementary documents related to the tax return could be submitted to the tax office by post instead of in person to lower the risk of COVID-19 infection.

For any inquiries, please call our toll-free number 0800-000-321. It is our pleasure to serve you.

Press Release contact: Mr. Lu, Individual Income Tax Section, Minxiong Office

TEL: 05-2062141 ext.200

Last updated:2020-05-20