The Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that when a couple file a joint income tax return, and one spouse is a citizen of the Republic of China (R.O.C.) while the other is a foreign resident, the place of filing depends on the nationality of the designated taxpayer.

If the designated taxpayer is an R.O.C. citizen, the return should be filed at the local National Taxation Bureau office based on his or her household registration.If the designated taxpayer is a foreign resident, the return should be filed at the National Taxation Bureau office based on the address listed on the Alien Resident Certificate (ARC).

For example, if the designated taxpayer is a foreign resident who resides in the Central, West, or North Districts of Taichung City, he or she should file at the Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance.

Regardless of where they file, the couple must file jointly.

If you have any questions, please call our toll-free service number 0800-000321 for consultation. We will do our best to serve you.

Contact person:Ms.Huang
Department: Mincyuan Office, Individual Income Tax Section.
Tel: (04)23051116 ext. 210.