Simple Question 1.
[i]When is the deadline in 2004 (ROC year 93, this year) for filing a ROC Tax return for 2003 (ROC year 92, last year).[/i]
Simple Question 2.
[i]When is the deadline for an employer to give you your tax statement
(i.e. the form that says how much you earned and how much tax was deducted) during 2003 (ROC year 92, last year)?[/i]
Simple Question 3.
[i]Suppose the deadline for receiving your tax form from your employer has come and gone. What action can you take?[i]
As I’m sure this is a topic of interest to many, please answer only if you really know.
Thank you 
#1. I seem to recall that they moved the ROC income tax filing deadline back to the end of May. That was done beginning in 2003. Hence, my best guess is that the income tax filing deadline is May 31, 2004. However, I suspect you can go to the tax office any time during May and the girls there will help you with the paperwork.
#2. I believe that it used to be in February of each year, or something like that . . . . but as noted above in 2003 the entire procedure was changed . . . . . . so I am not really sure. Today is March 1st. If you don’t have your tax statement by today I personally would say that it is late . . . . after all, the two months of January and February are certainly time enough for the accounting personnel at the company to deal with this matter.
#3. Complain to the employer . . . . . or more specifically, complain to the accounting department of the employer. If that doesn’t produce any results, then go to the branch of the National Tax Administration where you live and explain the situation to them.
Note: The tax authorities don’t care if you have a work permit or not. That is not their business.