Answer:

As the duration within a taxable year (from January 1^st to December 31^st) that foreigners stay in the R.O.C. varies, the following three points can be used as a guide for foreigners’ reference to file their income tax returns:

1. For foreigners staying in the R.O.C. for not more than 90 days, the income derived from sources in the R.O.C. shall be withheld according to the withholding tax rate and paid at the respective sources. The taxpayer need not file an income tax return. However, if one has income gained from property transaction, exercising stock options, etc., he/she should declare and pay tax prior to departure. For those who are staying in the R.O.C. through May 31^st of the current year, the taxpayer should file their last year’s income before the said time.
2. For foreigners who stay in the R.O.C. over 90 days, but less than 183 days, the income derived from sources in the R.O.C. shall be withheld according to the withholding tax rate and paid at the respective sources. However, incomes derived from overseas earned through providing services in Taiwan will have to be reported prior to departure. For those who are staying in the R.O.C. through May 31^st of the current year, the taxpayer should file their last year’s income before the said time.
3. Foreigners staying in the R.O.C. for 183 days or longer in one calendar year will be required to file their annual income of the previous year to the Tax Bureau and pay the corresponding taxes during the period from May 1^st to May 31^st of the current year. However, those leaving the country in the middle of the year will be required to file income earned in that year prior to departure.

The mandatory time for filing individual income tax returns for the preceding fiscal year is from May 1^st to May 31^st (If May 31^st falls on Saturday, Sunday, a national holiday, or any other holiday, the due day extends to the next workday). The National Taxation Bureau of Taipei, Ministry of Finance, calls on all foreigners who need to pay taxes to file their tax returns as soon as possible to avoid the last-minute crowds.