Where to file individual income tax ?

1. 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.
2. E-filing by http://tax.nat.gov.tw
   (Applicable to"Residents" of the ROC only, Hongkong and Macau residents excluded)

Payment method

1. National Tax administration: use Cash or Cheque
2. Online payment : ATM chip card only

Papers and Documents required

The papers and documents to be submitted when filing individual income tax

1. Valid passport
2. Tax withholding statement
3. Dividend statement
4. Certificate of residence
5. Certificate of earnings paid abroad for services rendered in the ROC