When tax payment is due
The tax payment due is different for aliens staying for different lengths of time in the R.O.C.
(1) For an individual staying in the R.O.C. for not more than 90 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. However, in the case that an individual has sole or additional income deriving from sources to which such procedure for withholding is not ordinarily applied, such as for income derived from property transaction, occasional trade, interest from mortgages, etc., he/she should declare income and make the tax payment before his/her departure.
(2) For an individual staying in the R.O.C. over 90 days but less than 183 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. (The employer is responsible for the preparation of a “Withholding & Non-Withholding Tax Statement,” which will be required when the taxpayer is filing a tax return.) Furthermore, income derived from abroad for services rendered within the R.O.C., or any income not applying to the withholding procedure mentioned above, such as income derived from property transaction, occasional trade, interest from mortgages, etc., should be declared and tax should be paid before departure.
(3) Any individual staying in the R.O.C. for 183 days or longer shall file the annual income tax return of the previous year from May 1st to May 31st of the current year.
However, any individual who intends to leave the territory of the R.O.C. in the interim of the year and will not return within the same taxable year, shall file his/her income tax return around 10 days before his/her departure.