Yes, much to the chagrin of foreigners who have been sent to Taiwan by their companies abroad. Ninety days or more in Taiwan and your offshore earnings are fair game for the tax people. Your income will be calculated at a fixed exchange rate that the tax people have already decided on for 1999. You'll require notarized proof of your earnings.
When are tax refunds available?
Approximately two months after you file. The National Tax Administration will send you a notification at your home address telling you when you can pick up your check. So the earlier you file your taxes, the earlier you get your refund.
I'm leaving Taiwan forever before the tax deadline on March 31. What do I do?
Go to your local tax authority at least ten days before leaving (national regulations). You can file your taxes for 1999 and 2000 at the same time. Once every five years you can apply for a "quick refund," which means they'll push your paperwork through in a speedy two days.
Tax authorities won't do quick refunds during the second half of March because of all the regular returns they have to process. And they'll only take your application forms on Tuesdays and get them back to you by the following Thursday afternoon.
If you can't get your taxes together before March 15 when they stop doing quick refunds, you can appoint someone to handle tax matters on your behalf after you've left. This someone has to be an ROC citizen and have a company chop. Proxy forms are available at the same place you file your taxes.
What do I do if I'm a foreigner married to an ROC citizen?
During your first year of marriage, you can choose to file separately or together. Every year after that, the law says foreigners and their spouses -- no matter what the nationality of the spouse -- have to file together.
What do I do if I got divorced in the middle of the calendar year?
You can choose to file separately or together for the year during which you were divorced.
What do I do if I'm studying in Taiwan on a scholarship from abroad?
You don't need to file. Chances are your scholarship prevents you from working, so you should be able to prove your income with documents from whoever provides your scholarship.
How do I calculate my income?
Your employer should give you a "tax withholding statement" indicating how much you were paid in salary and how much was taken off for taxes.
How much will I be taxed?
Depends on your annual income. If you make less than NT$370,000 a year, you pay 6 percent. For NT$370,001 to NT$990,000, you pay 13 percent. For NT$990,001 to NT$1,980,000, you pay 21 percent. NT$1,980,001 to NT$3,720,000, you pay 30 percent. Upwards of NT$3,720,000 you pay 40 percent.
Can I claim exemptions for income tax I'm paying in another country?
Sorry. If you're paying taxes in your home country for 1999, you'll still have to pay in Taiwan. But your home country might give you credit for your Taiwanese taxes. Check with tax authorities in your home country to find out whether or not you qualify.
RSS