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When should the Taiwan income tax return take place and how?
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The taxpayer should file the income tax return from 1 May to 31 May every year (or by the legalized extended deadline). The taxpayer should fill in the tax return declaration form, which includes the items and amount which consist the total amount of income of last year and submit it to the National Taxation Bureau same as his (her) household area or any of the nearest branch, office or service center of the National Taxation Bureau. The amount of tax that should be paid is calculated based on the tax payable (total income minus necessary allowance and deduction) minus the tax amount withheld or tax credit. Tax return should be filed after the tax is paid.
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Where should the Taiwan income tax return be filed?
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The taxpayer should file for tax return to the National Taxation Bureau same as his (her) household area on the same day as filed. If the taxpayer’s workplace and household are in different cities, then he (she) can file the tax return to the nearest taxation office and pay the tax to the nearest financial institutions which can collect tax. If the taxpayer chooses to file by mail, he (she) can mail the tax return to the taxation office of his (her) household area or file it through the internet (https://tax.nat.gov.tw).
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What are the situations that a taxpayer is exempted for filing tax return?
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If the total income of a resident of the Republic of China (Taiwan) does not exceed the sum of allowance and standard deduction of the year, he (she) is exempted from filing tax return. However, if the resident is intended to claim a refund for the amount withheld and tax credit, he (she) would still have to file for tax return before the claim. Those who managed to apply for individual income basic tax according to the Income Basic Tax Act, should file for tax return as well.
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Which declaration form should be used for filing Taiwan income tax return?
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For those who adopt standard deduction, without deduction for investment, without repurchasing self-use residential house deduction, without income from Mainland China Region and do not comply with the Income Basic Tax Act, should use the “Simplified Declaration Form”. For others, “General Declaration Form” should be used.
For those who comply with the Income Basic Tax Act, should fill in “Declaration Form for Individual Income Basic Tax”, and submit together with the “General Declaration Form”.
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Should a taxpayer file for tax return jointly with his (her) spouse? If the couple get married or divorced, how should they declare?
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Since 2014, except from taxpayer can choose to calculate the salary income of himself and his spouse separately, he can also choose to calculate various income separately and file jointly by the taxpayer.
If the couple get married or divorced, they can choose to either file tax return separately or together.
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FAQ
