The Puli Office of the National Taxation Bureau of the Central Area, Ministry of Finance, stated that it is currently the peak season for summer part-time jobs and reminded students working during summer breaks not to casually hand over their personal identification cards, seals, and bankbooks to others when looking for a job, so as to avoid them being used illegally as tools for tax evasion.

It was noted that some students, when looking for jobs, readily hand over important documents such as personal identification or bank passbooks at the request of unscrupulous employers. Only until the following year when parents downloaded the tax return documents did they discover their children's reported salary income from part-time jobs was far higher than the actual amount received. In some cases, their children were reported as earning income even though they were not working at the company. In some cases, parents only realized their children had been falsely reported upon receiving a tax payment notice from the tax authorities.

Furthermore, students working part-time should pay attention to the following: 

1. Do not hand over your ID cards, seals, or bankbooks for others to keep;

2. Be sure to write the purpose on a copy of your ID to reduce the risk of having your identity used to falsely report wages or for other purposes;

3. Keep proof of your salary such as salary envelopes or transfer records;

4. Do not sign blank payroll records and pay slips;

5. If your salary has been falsely reported, you can submit relevant evidence to the tax authority in your place of residence to file a complaint.

The Office would like to especially remind employees to carefully check their salary payslip against the actual amount received, and to keep the payslip, wage packet, or payroll transfer information for verification for the following year's income tax return. If any instances of false salary reporting are discovered, a report can be filed with the tax authority in the employee's place of residence, along with supporting documents such as the salary receipts. Businesses are also reminded that when submitting withholding statements for employee salaries, the amounts must match the actual payments received by the employees. If false salary reporting is discovered, in addition to deducting the falsely reported expenses and paying the outstanding tax, a fine will also be imposed. Businesses should not risk breaking the law.

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: Profit-seeking Enterprise Income Tax Section, Mr. Liang Chun-Hao
Tel: (049)2990991 ext.104