Answer:

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 the National Taxation Bureau of Taipei/Kaohsiung. Foreigners living in any other areas are required to file tax returns at the competent branch or office of the National Taxation Bureau.