(Taoyuan news) The 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 shall be liable for individual income tax in accordance with the Income Tax Act of the Republic of China. An alien who stays within the territory of the Republic of China over 183 days in a taxable year is regarded as a resident.
　Residents must file their 2017 income tax returns from May 1st, 2018 to May 31st, 2018 at their jurisdictional district tax authority. The exemption for each taxpayer, spouse, and dependent is NT$88,000. Dependents must be under 20 years old, over 60 years old, studying in school, have a physical or mental disability, or be incapable of earning a livelihood and dependent for support upon the taxpayer. Dependents may be parents, children, brothers, sisters, or others according to Item 4, Article 1114, and Paragraph 3, Article 1123, of the Civil Code. The exemption for each taxpayer, spouse, or any of their lineal ascendants over 70 years is NT$132,000.
　Aliens can use the Payment of Individual Income Tax e-Filing System to file individual income tax.
　If you have any questions, please call our toll-free number 0800-000-321. It is our pleasure to serve you.