外僑綜合所得稅與居留期間的關係(Income tax rules that apply to foreign residents in relation to length of stay in Taiwan.)

外僑綜合所得稅與居留期間的關係(Income tax rules that apply to foreign residents in relation to length of stay in Taiwan.)

凡有「中華民國來源所得」之外僑,應就其中華民國來源所得,依法繳納綜合所得稅。外僑因在華居留期間之久暫不同,分為:非中華民國境內居住之個人(非居住者)與中華民國境內居住之個人(居住者)。依法其納稅方式亦有不同,茲說明如下:

(一)非中華民國境內居住之個人: 1. 同一課稅年度(1月1日至12月31日)內,在華居留不超過90天者,其中華民國來源之扣繳所得,由扣繳義務人依規定扣繳率就源扣繳,無庸申報;其中華民 國來源之非屬扣繳範圍之所得,應於離境前辦理申報納稅。 2. 同一課稅年度內,在華居留合計超過90天未滿183天者,其中華民國來源之扣繳所得,由扣繳義務人就源扣繳,其非屬扣繳範圍之所得(包括因在中華民國境內提供勞務而自境外雇主取得之勞務報酬),自行依規定扣繳率申報納稅。

(二)中華民國境內居住之個人: 同一課稅年度內,在華居留合計滿183天者,即為「中華民國境內居住之個 人」,應將該年度在中華民國境內取得之各類所得,及因在中華民國境內提供勞務而自境外雇主取得之勞務報酬等總計,減除免稅額及扣除額後之綜合所得淨額,依累進稅率申報繳納綜合所得稅。

The National Tax Administration of Northern Taiwan Province, Ministry of Finance indicated that foreign residents should file an income tax return for their “Taiwanese-source income”. The residency status for tax purposes is related to the length of stay in Taiwan in the tax year. Therefore, it is strongly suggested that the taxpayers pay special attention to the calculation of the days spent in Taiwan.

The Administration points out that if a foreign resident stays in Taiwan in the tax year for more than 183 days, he or she is deemed to be resident in the Republic of China (referred to as a resident), otherwise he or she is deemed to be a non-resident of the Republic of China (referred to as a non-resident). The length of stay is calculated based on the entry and exit stamps in the passport, and pursuant to Article 48, paragraph 2 of the Administrative Procedure Act, the date of entry is excluded, while the date of exit is included in the length of stay. Moreover, if a person leaves and returns to Taiwan more than once within the tax year, the length of stay is calculated on a cumulative basis. There are different ways of filing a tax return according to the length of stay as follows:

Non-residents of the Republic of China In the same tax year (from January 1st to December 31st),

if a person stays in Taiwan for less than 90 days, he or she does not need to file an income tax return for Taiwanese-source income that is subject to withholding taxes, because the payers of such income will deduct tax from the payment based on the applicable rate stipulated in the law; for Taiwanese-source income that is not subject to withholding taxes, he or she is required to file the return and pay the income tax prior to the final departure from Taiwan. In the same tax year, if a person stays in Taiwan for more than 90 days but less than 180 days, the payers will deduct tax from the payment for Taiwanese-source income that is subject to withholding taxes; for Taiwanese-source income that is not subject to withholding taxes (including the income received from foreign employers for the services they render in Taiwan), he or she is required to file a return and pay the income tax.

Residents residing in the Republic of China:

In the same tax year, if a person stays in Taiwan for more than 183 days, he or she is deemed to be a resident residing in the Republic of China and is required to file an income tax return for all of the Taiwanese-source income and the income received from foreign employers for the services he or she renders in Taiwan. Taxable income is calculated by subtracting deductions and credits from gross income, while income tax is calculated by multiplying taxable income by a cumulative tax rate. The administration would like to remind taxpayers that residency status for tax purposes is closely related to length of stay in Taiwan. It is strongly suggested that the taxpayers pay special attention to the information given above, in order to protect their own rights and interests.