:::Skip to main content
Home Site Map FAQs Bilingual Glossary 中文版 RSS
  • font size
    A A A
:::
font size small icon font size medium icon font size large icon Share information to Facebook Share information to Line Forwarding information by email Pop-up print setting
Foreign taxpayers who have filed their individual income tax returns in accordance with regulations and discover after the deadline that they have underreported income can file a supplementary return?

Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance stated, taxpayers who filed income taxes after the prescribed deadline but need to make changes because of omission or misfiling can voluntarily make the required payments, provided the National Taxation Bureau has not yet processed their returns. In this situation, only the interest on tax due will be charged and no penalty will be imposed on the taxpayer.

The Datun Office further said that taxpayers will be required to fill out a new tax return form and write the receipt number of the first tax return in the lower right-hand corner of the new form. The calculation of interest due to the NationalTaxation Bureau will be computed based on late interval. Interest shall be calculated on a daily basis at the interest rate quoted by the postal savings for a one-year fixed deposit. 


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

Contact person: Individual Income Tax Section, Ms. Chou Ping Wei.
Tel: (04)24852934 ext.239.

 

Last updated:2025-10-28