Foreigners should file their income tax returns and pay corresponding taxes to the district National Taxation Bureau (based on the address on their Alien Resident Certificate).  Foreigners in Taipei/Kaohsiung City are required to file income tax returns and pay corresponding taxes to the head office of National Taxation Bureau of Taipei/Kaohsiung.

Foreigners living in the rest area are required to file tax returns at the competent branch or office of the National Taxation Bureau.