The Changhua Branch, National Taxation Bureau of the Central Area (NTBCA), states that for foreigners who have stayed in the Republic of China (R.O.C) for 183 days or longer and have income from sources within the R.O.C. during the same taxable year, if they depart the R.O.C. and will not return during the same taxable year, they shall file their individual income tax returns and pay the taxes to avoid affecting their own tax rights.

The Branch reiterates that foreigners who have income from sources within the R.O.C. shall file their tax returns and pay taxes in accordance with regulations. When filing, foreigners shall confirm their length of stay in R.O.C. and income details to determine the applicable tax treatment and procedures.

When filing, foreigners shall prepare the necessary documents, including their passports, Alien Resident Certificates (ARCs), income and tax withholding statements, and other supporting documents relevant to their tax filings. Those with a spouse and/or dependents, or claiming other deduction items, shall provide the supporting documents. If another person is authorized to file their tax returns, the necessary authorization documents shall also be prepared to facilitate the filing process.

In addition, if foreigners have overpaid taxes or are eligible for tax refunds after filing their tax returns, they shall review the relevant notices and ensure their contact information and the method of receiving the refunds are correct to avoid affecting the refund process. If foreigners have any questions regarding income determination, calculation of the number of days of stay in the R.O.C., filing procedures, or required documents, they are advised to contact the district National Taxation Bureau well before departure to allow sufficient time for processing.

The Changhua Branch of the National Taxation Bureau of the Central Area again reminds foreigners to complete their tax filings and payments before departure to avoid additional tax payments or other tax-related issues arising. By understanding the key requirements for filing prior to departure, they can return to their countries without unnecessary tax-related concerns and protect their own tax rights.

If you have any questions, please call the toll-free service number 0800-000321 for consultation and service.

Contact person: Individual Income Tax Section, Ms. Shen,Yu-Yun.
Tel: (04)7274325 ext. 207.