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Resident aliens shall file individual income tax return before departure

   The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance indicates that any alien staying in the R.O.C. for 183 days or more during a taxable year is regarded as a resident and required to file individual income tax return if he or she intends to leave the territory of the R.O.C. in the interim of the year and will not return within the same taxable year before his or her departure according to Article 71-1 of the Income Tax Act. The amounts of exemptions, standard deduction and basic living expense shall be calculated in proportion to the total number of days he or she has stayed in the R.O.C.
     NTBNA would like to remind the public that a resident alien shall file individual income tax return to the tax authority with jurisdiction over the location of the address given on his or her Alien Resident Certificate before departure. A valid passport, certificate of residence, tax withholding statement and dividend statement are basic data for filing individual income tax. Moreover, a resident of the other tax treaty Contracting State could apply for the issuance of a tax payment certificate for the purpose of applying for foreign tax credits to the tax authority in that State.
   If you have any questions, please call the toll-free number 0800–000-321. The bureau will assign someone to serve you.

Last updated:2021-01-19