2024 Individual Income Tax Return

外僑綜合所得稅結算申報

Filing Period: May 1 to June 02, 2025

E-filing Procedure

Users: Taxpayers without National ID No. but having ARC ID No. and visitor or resident documents issued by the National Immigration Agency, Ministry of the Interior (excluding natives from China).

1. Log in to the e-filing program (Choose one of the options below)

●Electronic Certificate ●Aliens Citizen Digital Certificate ●Registered National Health Insurance Card (NHI Card) ●Taxpayer's ARC ID No.+Passport No./Residence No./Permit No.

2. Download or key in the income and deductions data

●Download income data via Electronic Certificate / Aliens Citizen Digital Certificate / NHI Card / Income and Deductions Inquiry Code ●Key in the income and deductions data

3A. Tax payment (Choose one of the options below)

●Financial chip card ●Credit card ●Convenience store (only for tax payment of NT$30,000 or less) ●Financial institution (except the post office) ●Demand (Savings) Deposit Account (log in by Electronic Certificate/NHI Card/Aliens Citizen Digital Certificate only)

3B. Refund (Choose one of the options below)

●Refund to designated account ●Check refund

4. Upload

Submit or mail supplementary documents to your jurisdictional taxation bureau by July 10, 2025

※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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