※ Ｍay 2024 CFC Declaration 

※  e-Filing（Individual Income Tax for Aliens）

◆ e-Filing　　　◆ e-Filing Result　　　◆ FAQ

1. Declaration Information
   1. The Table of Exemption and Deduction
      ◆ The Table of Exemption and Deduction from Year 2016 to Year 2024 [PDF]
   2. Progressive Tax Rate 
      ◆ Progressive Tax Rate 2016-2024(For resident use only.)  
   3. Individual Income Tax Return Sample – For resident use only
      ◆ 2023 Individual Income Tax Return (Concise Form) [PDF]、example [PDF]  
      ◆ 2023 Individual Income Tax Return(General Form) [PDF]、example [PDF]     
      ◆ 2023 Individual Income Basic Tax Return [PDF]  
2. Instructions for individual income tax
3. List of Documents Required for Aliens Filing Individual Income Tax [PDF]
4. Forms
5. e-Filing System for Aliens (link to The e-Filing and Tax Payment Service of the Ministry of Finance, R.O.C)
6. Foreigners’ Individual Income Tax By Credit Card via e-Filing [PDF]
7. E-Filing Procedure
8. Directory of Tax Authorities in Regard with Individual Income Tax Affairs for Foreign Taxpayers [PDF]
9. Advocacy videos (link to Youtube)
   • 2023 Individual Income Tax Return
   • 2023 Individual Income Tax Return-Mobile phone tax-filing service