Tax questions after 90 days in Taiwan

Hello there,

I just got informed that it is required to file the taxes when staying in Taiwan longer than 90 days but less than 183 days (which happened to me last year).

I do not work in Taiwan, nor I have an ARC/work permit. I used to study here 2011 - 13, after short-term working for a Taiwanese employer with working permit, I did study Chinese followed by a working travel Visa.

Currently, I’m doing VISA runs, but planning to stay in Taiwan long-term.

So, here’s the thing, a friend of mine mentioned that he stayed in Taiwan around 10 years never filing tax, because of no work in Taiwan. Then after 10 years when he got married, opened his business and bought a house the authorities approached him for last 10 years taxes. When he said he did not work, they made him prove it. He could not and he had to pay.

Questions:

  • How to talk to the tax authorities? I’m very afraid that if I cannot proof that I don’t work in Taiwan or elsewhere they make me pay?

  • I live mainly by my royalties, since I live abroad there is nowhere income tax to pay. However, I can proof the overall income by Amazon statements, and IRS deductions. Would this be a way?

  • Does anyone eventually know a consultant in this regards who could advise here?

I just heard this horror story and got the advice to be very careful when talking to the tax authorities here in Taiwan. As they get rewarded in order to make people pay (even if not guilty). In tax law, people always have to proof and show evidence, therefore every advice would be very appreciated.