No income - need to file?

Legal Taxes
1

A couple I know of (married - one Taiwanese, one Foreigner with JFRV) earned no income and thus paid no taxes in the last tax year.

Do they still need to file?

I understand that they will be asked what they were doing and need to provide proof of study or whatever the next time they’re earning, but is htere a rule, as in some countries, that you have to file, regardless of whether or not you earned income?

Brian

2

I had no income 1999. When I 6 years later came back here and now filed, they (the taxoffice) told me I had to file for 1999 first, even though I didn’t have any income.

YingFan

3

Brian

My understanding is that a person should file whether any taxable income or not. Certainly they will make you file should you file a subsequent year, they check every time.