21 May 2010Alien Individual Income Tax Payment Method
Where to file individual income tax ?
Foreigners should file their income tax returns and pay corresponding taxes to the National Tax Administration responsible for their residential district (based on the address on their Alien Resident Certificate).
Note: Foreigners in Taipei City and Kaohsiung City are required to file income tax returns and pay corresponding taxes to the Taipei National Tax Administration (TNTA) and Kaohsuing National Tax Administration (KNTA). Foreigners living in the rest area are required to file tax returns at their tax administration responsible for their residential district.
E-filing by http://tax.nat.gov.tw (Applicable to"Residents" of the ROC only, Hongkong and Macau residents excluded)
National Tax administration: use Cash or Cheque
Online payment : ATM chip card only
Papers and Documents required
The papers and documents to be submitted when filing individual income tax
Tax withholding statement
Certificate of residence
Certificate of earnings paid abroad for services rendered in the ROC
Note: if a taxpayer with special qualifications seeks to apply for tax exemptions or deductions, the proper documents of evidence should be submitted to the tax authorities for tax assessment