An individual shall file an individual income basic tax return in accordance with the Income Basic Tax Act unless his or her circumstances do not otherwise include any one or more of the following conditions:

1. Non-resident of the ROC (staying less than 183 days within a calendar year in the ROC).
2. An individual who does not apply for any investment tax credits in accordance with the laws and does not have any amount within the scope of the provisions of any of the Subparagraphs of Paragraph 1 of Article 12 of Income Basic Tax Act in his or her annual income tax return or current income tax return.
3. An individual whose basic income as calculated in accordance with Paragraph 1 of Article 12 of the Income Basic Tax Act is less than NT$6,700,000.

An individual whose circumstances do not include any one or more of the conditions mentioned above shall file an individual income basic tax return.