(Taoyuan) National Taxation Bureau of the Northern Area, Ministry of Finance indicated that the taxpayer, his or her spouse, and/or dependents who file a joint consolidated income tax return in accordance with the Income Tax Act, shall include amounts of income applicable under the Income Basic Tax Act in the return for the calculation of income basic tax. However, individuals with the following conditions are exempt from filing an individual income basic tax return:
(1) Non-residents of the ROC (staying less than 183 days within a taxable 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 kind of items, such as aggregated overseas income, life and annuity insurance payments, income derived from transactions of beneficiary certificates of privately placed securities investment trust funds, and non-cash donations or contributions.
NTBNA would like to emphasize that individuals whose circumstances do not include any one or more of the conditions mentioned above shall file an individual income basic tax return, and attach this individual income basic tax return to his or her annual income tax return.
If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.