National Taxation Bureau of Taipei announced that revised Article 94-1, 102-1 and 126 of Income Tax Act were passed at the 15th meeting of the 8th Legislative Yuan on December 24, 2013 and promulgated by Presidential Decree, with the effective date of the amendments determined by the Executive Yuan. The withholding statement of individual income tax is no longer required starting from the effective date. 

Based on the explanation of National Taxation Bureau, the issue of individual income tax statements will adopt the policy of “Not required in principle; required only under special cases.” Therefore, tax units are no longer required to issue tax statements to tax payers before February 10 of each year unless the tax payers request the statements. At the same time, tax units are required to provide multiple and convenient ways for tax payers to apply for the statements.

Upon the new policy going into effect, the ways to acquire personal income data are as follows:

Inquire or apply from the tax unit.

During the tax declaration period, you can inquire at the offices of National Taxation Bureau and local taxation offices:

1. Inquire in person: Present your ROC ID card or your ARC; after confirming your identity; you will be able to inquire in person.
2. Deputize someone to apply for inquiry: A deputized agent is required to bring the letter of deputization, their own ID card or ARC and that of the applicant. After identity confirmation, the deputy will be able to inquire about this information. If the applicant’s identity card or ARC is a photocopied version, the applicant and the deputy will be required to sign an affidavit that the copied version is identical with the original; the taxation office will keep the photocopied document for future reference.

During the tax declaration period, one may access the online declaration system with Citizen Digital Certificate issued by Ministry of the Interior or other digital certificates issued by Ministry of Finance. Through the online system, you will be able to inquire about the statements of the tax year from the Fiscal Information Agency, Ministry of Finance.

Please refer to the income details of the taxation calculation notification sent out by National Taxation Bureau before April 25 each year.

Colleagues may log in from Integrated Information System, choose Individual Salary Query under Person Information, then click on Withholding and Non-Withholding Tax Statement Query, and key in the query year.

Full-time assistants, drivers, laborers, and security guards may use E-Form 1304 to apply.

For foreign individuals, there are 3 periods for filing income tax depending on the time period the individual stayed in the R.O.C. in the taxable year (Jan. 1 to Dec. 31).

For individuals who stay in the R.O.C. for no more than 90 days within a taxable year, there is no need for the individual to file income tax for income from sources in R.O.C. as the tax will be deducted from the payment paid by the tax withholder; However, if there is other income not subject to withholding, the taxpayer should declare the tax before leaving the R.O.C. If the individual is in the R.O.C. during the regular time period for declaring tax, one should comply with relevant laws and declare tax within the deadline.

For individuals who stay in the R.O.C. for more than 90 days but not over 183 days, the tax on income from sources in the R.O.C. will be deducted from the payment paid by the tax withholder. If there is other income not subject to withholding or income received by providing services within the R.O.C. but paid by an overseas employer, the individual should declare the tax before leaving the R.O.C. If the individual is in the R.O.C. during the regular time period for declaring tax, one should comply with relevant laws and file tax within the deadline.

Individuals who stay in the R.O.C. for more than 183 days and with an annual income that exceeds the tax threshold are required to fill out Individual Income Tax Return Form for Aliens before May 31 of the succeeding year and declare their income tax with the National Taxation Bureau regional office. Those who leave the R.O.C. in the middle of a year should declare income tax of the taxable year before leaving.

Annual income tax declaration should be completed during May 1 to May 31 of the succeeding year (When May 31 is a holiday, the deadline is postponed to the next working day.). National Taxation Bureau of Taipei reminds:  Tax payers should declare their taxes as soon as possible to avoid the crowds during the last few days of May.