Before You Come
Q & A - for Foreign Taxpayers
The Alien Individual Income Tax and the Period of Residence
Income from Sources in the Republic of China
Definition of "Taxable Year"
Computation of Residence
Determination of Salary and Wages Income
When is tax payment due ?
If the income tax was initially paid and filed while the alien had stayed less than 183 days, and then the said alien continued to stay for more than 183 days in the same taxable year, how should his income tax be computed for that year?
What kinds of papers and documents should be submitted when filing individual income tax?
Scope of Exemption
Encouragement of Investment
The applicable deductions for a resident of the ROC in filing his income tax return of 2003
Tax due on a spouse's salary may choose to be figured separately. However, such a tax due should be filed jointly with the taxpayer's
Progressive Tax Rates. (Unit: NT$)
The following regulations are applicable to non-residents of the Republic of China
Tax credit for selling an dwelling and buying one again not later than a period of two years
Investment Tax Credit
The way of a resident shareholder filing tax on dividends or profits of the year of 1998 or the following years
Paying Taxes and Obtaining Refunds
Guarantee for Temporary Leave
Aliens who have any inquiry when filing an individual income tax return that is not fully answered in these instructions are welcome to call or come in person to the Foreign Taxpayers Section of this Administration for further information
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