Taichung Branch, National Taxation Bureau of the Central Area, Ministry of Finance says that a foreigner who resides in the territory of the R.O.C. over 183 days in a taxable year shall, within the period from May 1 to May 31, file his last annual consolidated income tax return with the National Tax Authority before leaving the territory of the R.O.C.
Alien residents not planning to return to the territory of the R.O.C. shall file the consolidated income tax return one week prior to departure. The individual's ARC card, passport, and the current withholding tax receipts of the previous taxable year are necessary for filing. The calculation of exemption, standard deduction, and basic living expense is computed in proportion to the number of days residing in the territory of the R.O.C.
If you have any further questions, please feel free to call our toll-free service number 0800-000321. We are pleased to be at your service.（Released by Taichung Branch, National Taxation Bureau of the Central Area, Ministry of Finance. Contact person: LIN, Wen-Yan. Tel: 04-22588181 ext.271）