113年度綜合所得稅結算申報

2024 INDIVIDUAL INCOME TAX RETURN

外國綜合所得稅結算申報

Filing Period: May 1 to June 30, 2025 申報期間：114/05/01-114/06/30

網路報稅好輕鬆 Filing taxes online is so easy.

身分驗證(Identity Verification)

1.外來人口自然人憑證(Aliens Citizen Digital Certificate)

2.已辦理網路服務註冊之健保卡(Registered National Health Insurance Card)

3.電子憑證(Electronic Certificate)

4.納稅義務人的統一證號+護照號碼/居留證號/許可證號(ARC ID No.+Passport No./Residence No./Permit No.)

e化繳稅管道(e-Tax Payment Channels)

1.活期儲蓄存款(Taxpayer's savings account)

2.信用卡(Credit card)

3.晶片金融卡(Financial chip card)

※請確認申報居留證統一證號與繳、退稅之金融機構(含郵局)留存證號一致

Please confirm that the ARC ID No. you use to file the tax return is the same one you use for your bank/post office account, which is provided for tax payment or refund purpose.

財政部廣告

財政部電子申報繳稅服務網站 https://tax.nat.gov.tw

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