I can’t work out how to start a new post (new post button doesn’t do anything) so I’ll put this here.
I’m living in the uk and am doing some copy editing for a journal and for a private customer in tw. They say they have to deduct 6% tax before paying me. But I haven’t lived in tw for years and am clearly non-resident. Also I don’t make nearly enough income from tw to reach the salary point where you start paying tax.
In theory, I should be declaring the income to the uk tax authorities, if anything.
Do you think they are right to be deducting this tax? In particular, do you think the private customer will even pay the tax to the tw tax office on my behalf? In the uk, I doubt there’s even a mechanism for an ordinary taxpayer to do this.
Income Tax Act
Article 2
For any individual having income from sources in the Republic of China, consolidated income tax shall be levied in accordance with this Act on his income derived from sources in the Republic of China.
Unless otherwise provided in this Act, in the case of an individual who is a nonresident in the Republic of China but who has derived income from sources in the Republic of China, income tax payable by him on all such income shall be withheld and paid at the respective sources.
Article 4
23. Individual income derived from written articles, copyright books, musical compositions, musical productions, dramas, cartoons, or as remuneration for speeches and lectures on an hourly basis. However, the total amount of such income for the whole year shall not exceed NT$ 180,000;
