Q:
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How to file for individual income tax if the taxpayer passed away?
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A:
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Except those who are exempt from filing an annual income tax return according to the Income Tax Act Article3 71 Paragraph 3, the income of the year that the taxpayer passed away would still need to be filed in the following 2 ways:
The taxpayer’s spouse should joint filing, deducting applicable allowance and standard deduction for the decedent.
If the taxpayer has no spouse, the annual tax return shall be filed the will executors, heirs or estate administrators within three months from the date of death of the decedent. In such a case, the will executors, heirs or estate administrators shall, within the total value of the estate, be responsible for all the obligations concerning the tax return.
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Q:
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How to file for individual income tax if the taxpayer abolishes of domicile or residence and leave the country?
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A:
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Any individual residing in Taiwan, who abolishes his domicile or residence in the Taiwan and is going to leave Taiwan shall file his annual income tax return in the taxable year before his departure. The tax allowance and standard deduction amount should be counted with the days stayed in Taiwan before departure and deduct it on a yearly proportion.
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Q:
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Is it possible to apply for refund for incorrect or over paid tax amount?
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A:
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If the miscalculation is caused by the taxpayer, he can apply for refund with evidence within 5 year since the paid date. Cases over 5 years would not be accepted.
If the overpaid amount is caused by miscalculation of the National Taxation Bureau, then the authority should start an investigation within 2 years since the date of acknowledging the fault and refund. In this case, 5 years limit shall not be applicable.
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Q:
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How to handle if the taxpayer disagrees with a tax decision?
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A:
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The taxpayer can appeal with clear reason and approve if he does not agree with a tax decision approved by the Taxation Bureau as follows:
If there is unpaid tax amount on the tax bill, taxpayer shall appeal within 30 days since the next day of due date.
If there is no unpaid amount on the tax bill, taxpayer shall appeal within 30 days since the bill is received.
If the taxpayer or agent delay the time for appeal due to force majeure, he shall start the appeal within 1 month after the fore majeure has been eliminated.
If the taxpayer still disagrees with the result after appeal, he can seek for administrative appeal and proceedings.
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Q:
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In what circumstances “notice of income tax assessment” would not be issued?
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A:
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If the circumstances of assessment of the individual income tax fall under any of the following conditions, the collection authority-in-charge shall make public declaration of the tax assessments instead of issuing and serving a “Notice of Consolidated Income Tax Assessment”:
The refund to the taxpayer is equal to the amount filed on his/her income tax return.
The taxpayer receives no tax payable or refundable because the amount filed in his/her income tax return and the amount assessed by the collection authority-in-charge are the same.
The taxpayer receives no additionally payable or refundable amounts in that his/her tax refund or tax payable fails to meet the collection threshold for tax payment and tax refund.
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FAQ
