Answer:

If a foreigner has source income from R.O.C. but fails to file an income tax return, such taxes will be charged a penalty rate of a maximum of three times the amount of the tax payable, and the tax authorities will inform the National Immigration Agency to deny exit clearance to the foreigner in accordance with the stipulation of Paragraph 2, Article 72 of the Income Tax Act of the R.O.C. However, if a taxpayer voluntarily files a supplementary tax declaration with the tax collection authorities and makes supplementary payment covering the tax amount which he/she has failed to declare, as long as it is neither a case brought about by an informant nor a case under investigation by an investigator appointed by the tax collection authorities or the Ministry of Finance, the taxpayer shall pay the daily interest and may be remitted from the above-mentioned penalty.