(Taoyuan News) The National Taxation Bureau of the Northern Area, Ministry of Finance, indicates that any 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 for 183 days or more in a taxable year is regarded as a resident.
The resident should file an income tax return for 2018 during the period between May 1, 2019 and May 31, 2019 to the jurisdictional district tax authority. There is an NT$88,000 exemption for each taxpayer, spouse, and dependent. Dependents must be either under 20 years of age or having attained 20 years of age but studying in school, or having physical or mental disability, or being incapable of earning a livelihood and being supported by the taxpayer. Dependents may include parents, children, brothers, sisters, and others within the meaning of Item 4, Article 1114, or Paragraph 3, Article 1123, of the Civil Code. The exemption for each taxpayer, spouse, or any of their lineal ascendants who is 70 years of age or over is NT$132,000.
   If you have any questions, please call our toll-free number 0800-000-321. It is our pleasure to serve you.