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FAQs
Q1：When are foreigners required to file their income tax returns in the Republic of China (R.O.C.)?
Q2：What would happen if a foreigner fails to file his/her income tax return?
Q3：Where can foreigners file their income tax returns?
Q4：What is employment income?
Q5：How do foreigners who stay in the R.O.C. over 90 days in a taxable year file their income tax returns for income derived from foreign employers for services rendered in the R.O.C.?
Q6：What is the difference between “residents of the Republic of China” and “non-residents of the Republic of China” regarding the Income Tax Act of the R.O.C.?
Q7：How shall R.O.C. residents and non-R.O.C. residents file their annual income tax returns?
Q8：What documents or certificates should be submitted to claim exemption for the spouse or dependents when an R.O.C. resident files his/her income tax return? If the spouse or dependents do not live in the R.O.C., may their exemptions also able be claimed?
Q9：What applicable deductions can a resident of the R.O.C. claim when calculating his/her income tax?
Q10：How does a resident of the R.O.C. calculate his/her tax payable?
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Announcements
Major Policies
Press Releases (News)
Bid Information
Jobs Information
Tax Calendar
Uniform-invoice Winning Numbers
Announcements
About NTBT
About Us
Director-general
Organizational Structure
Functions
Contact Information
Subordinate Units
The Freedom of Government Information
Legal items
Tax Information Inquiry
Publications
Statement of Internal Control System
Services
Feedback
Online Services
Forms
General Service Counter
Personalized Information Service
File Application
Downloads
Website Service
Themes
Foreign Individual Income Tax
Taxation
Administration
Type of Website Visitor
Digital Content
Links
Domestic Tax Agencies
Foreign Tax Agencies
Related Agencies
Other Topics
National Tax
Individual Income Tax
Profit-seeking Enterprise Income Tax
Business Tax
Estate Tax
Gift Tax
Tobacco and Alcohol Tax
Commodity Tax
Futures Transactions Tax
Securities Transactions Tax
Specifically Selected Goods and Services Tax
Tax Administration
