Spouse Visa (JRFV?) Tax Rate and other benefits

[Milkybar_Kid]

Hi,

I will be marrying my Taiwanese girlfriend later this year/ earlier this year.

Can anyone tell me how the tax withholding rate will work once I am married. Will I still need to pay the 18 percent for the first 6 months or will I pay my taxes like a Taiwanese?

With a spouse visa do I get any other work related benefits such as paid insurance etc?

Thanks

[UkJenT]

Hey Milky,

  Your tax withholding rate should be 5% for the entire  year, so as soon as you are on a JFRV, your monthly withholding rate should be as any "Taiwanese resident," which is 5%. If not, just make your case that due to your marriage, you are entitled to this rate. I work directly for a public school, so I get that 5% monthly withholding rate. That is pretty much the only benefit you get from being married. That's it. You won't get any benefits such as paid insurance.

[killthejoe]

Hi there, great tip…I’m in the process of getting my JFRV right now (it’s a total headache!!)…The tax withholding tip will come in very handy. Wondering, do either of you know how it works once I have my JFRV? Can I go to and from the country as I please? Could I, for instance, move back to Canada for a few years with my wife and come back to Taiwan with the same JFRV?

[spaint]

There are multiple threads on this issue in this section.

New Tax Rates for Foreigners effective January 1st, 2010!

Fresh off the press: (I bolded in red the parts that will be of interest to us foreign residents.) [quote]To establish a friendlier tax environment and to encourage foreigners and foreign entities to invest in Taiwan’s financial markets, the Ministry of Finance (MOF) has revised the Standards of Withholding Rates for Various Incomes and reduced a number of income tax rates. Pending approval by the Executive Yuan, the new rates will come into effect on Jan. 1, 2010. According to these revision…

JFRV for 5 years... Why am I being taxed 18%?

I have held my visa through my spouse for the past 5 years and I work for a large bilingual school. This is the first year we have been taxed as we had been untaxed like other Taiwanese teachers. I have no problem with paying taxes, but the school insists the tax withholding rate is 18% and there is nothing they can do about it. I was told “it is the law” and that “there is nothing the school can do about it.” I was told that if I had any questions I should contact the tax office. The tax offi…

Obtaining the RESIDENCY WITHHOLDING RATE in Taiwan

Hello: I have an APRC and frequently do some part-time jobs or short-term jobs at various organizations in Taiwan, where I receive salary/wages. Some weeks ago one of these organizations asked me to sign a Chinese language form which authorizes them to deduct taxes from my salary/wages at the RESIDENCY RATE due to my stated intention to fullfill the RESIDENCY REQUIREMENT of being in Taiwan 183 days or more this year. I have obtained a Microsoft WORD version (.doc) of this document and revised…

The upshot of it all is that even though you will be classed as Resident in the ROC for the tax year, your employer could decide to be a total dick and continue taxing you at 18% for the first six months of the year.

The evidence you can offer to try and defeat your employer’s stance is located here:
www.etax.nat.gov.tw
Go to the left side, click on 外籍人士稅務問題專欄, click on 外僑稅務QA, then choose the question fourth from the bottom: 所得稅法規定「中華民國境內居住之個人」 與「非中華民國境內居住之個人」如何區分? which should take you here: etax.nat.gov.tw/wSite/ct?xIt … Node=10767

That page says that in order to claim that you are resident in the ROC during a tax year, you must meet one of two criteria: either you are physically present for 183 days or more in a calendar year (impossible to prove before July), or that you are “domiciled” here, regardless of number of days you spend in the country. Since you will be registered on your wife’s hujitengben, you should be considered domiciled (the Chinese words are 有住所).