National Taxation Bureau of the Northern Area, Ministry of Finance indicates that every individual who has income derived from sources in the Republic of China (R.O.C.) in accordance with the Income Tax Act of the R.O.C,  and stays within the territory of the R.O.C. for over 183 days in a taxable year is regarded as a resident. Residents must file their 2020 income tax returns from May 1, 2021 to May 31, 2021 at their jurisdictional district tax authority. However, any individual who intends to leave the territory of the R.O.C. before April 30, 2021 and will not return within the same taxable year, shall file his or her income tax return one week before his or her departure. 

The NTBNA states that, taxpayers may deduct a prescribed amount of exemption for themselves, their spouses, and dependents, who are children, brothers and sisters, and other relatives or family members of the taxpayer within the provisions of Subparagraph 4, Article 1114, or Paragraph 3, Article 1123, of the Civil Code. Taxpayers who live in the same household with those who are under twenty years of age, or who, although having attained twenty years of age, are being supported by the taxpayer by reason of their studying in school, or who have a physical or mental disability, or who are incapable of earning a livelihood, may deduct an exemption of NT$88,000 for each taxpayer, spouse and dependent.

     Aliens who continue to stay for more than 183 days in the same taxable year can use the Payment of Individual Income Tax e-Filing System to file individual income tax. If you have any questions, please call the toll-free number 0800-000-321.The bureau will assign a professional to serve you.