The people and government of the Republic of China sincerely welcome you to this country. These articles will provide you with some assistance concerning the Income Tax Act of the Republic of China.

Guides For Foreign Taxpayers

• Article 1  The Alien Individual Income Tax and the Period of Residence.
• Article 2  Income from sources in the Republic of China.
• Article 3  Definition of "Taxable Year".
• Article 4  Computation of Residence.
• Article 5  Determination of Income.
• Article 6  When is tax payment due ?
• Article 7  Where to file the tax return?
• Article 8  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? 
• Article 9  What kinds of papers and documents should be submitted when filing individual income tax?
• Article 10 Scope of Exemption.
• Article 11 Encouragement of Investment. 
• Article 12 The applicable deductions for a resident of the ROC in income tax return of 2007.
• Article 13 Tax due on a spouse's salary may be chosen to be figured separately. However.
• Article 14 Progressive Tax Rates. (Unit: NT$)
• Article 15 The following regulations are applicable to non-residents of the Republic of China.
• Article 16 Tax credit for selling an dwelling and buying one again not later than a period of two years.
• Article 17 Investment Tax Credit. 
• Article 18 The way of a resident shareholder filing tax on dividends or profits of the year of 1998 or the following years. 
• Article 19 Paying Taxes and Obtaining Refunds.
• Article 20 Guarantee for temporary leave.
• Article 21 Tax Certification.
• Article 22 Penalties.
• Article 23 Aliens who have any inquiry when filing an individual income tax return that is not fully answered in this folder are welcome to call or come in person to the Foreign Affairs Office of the National Tax Administration for further information.
• Article 24 The individuals who have the obligation of filing an individual income basic tax return.
• Article 25 The individuals who should file jointly.
• Article 26 The kinds of item are included in the calculation of the amount of basic income.
• Article 27 The way in which the amount of basic tax is computed.
• Article 28 The way in which the amount of regular income tax is computed.
• Article 29 The principles underlying the income basic tax.
• Article 30 The way in which the individual income basic tax return is to be filed.

Kaohsiung National Tax Administration, Ministry of Finance
ADD: No.148, Guangjhou 1st St., Lingya District 80264, Kaohsiung, Taiwan（R.O.C.）(Map)
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TEL: +886- 7-7256600   FAX: +886- 7-7115764   Email: ntak@ntak.gov.tw