Taxes before leaving country

Legal Taxes
1

I want to ask a few questions which should be useful to others also:

Is it true you can’t get out of the country when your ARC has expired or is near expiring without proof of having done your tax return?

How long before leaving the country do you have to file your return?

2

I had no problem leaving…

3

I was in a sort of difficult situation regarding taxes for about two years and never had problems leaving the country.

HTH
Iris

4

Mine expires in one month and I’m sitting in New York now (coming back to Formosa, of course), just left the Mao Ze Dong, I mean, Chaing Kai Shek airport four days ago. Don’t sweat it.

5

I wonder if you’d need a return ticket back to Taiwan.

6

Is that still the same? I am leaving next week and haven’t paid may taxes. Will I be stopped on the airport??

7

Hi All,
As one who recently stumbled across this site, am a beginner by any stretch of imagination.
More on the taxes thing, specially when leaving Taiwan, can somebody offer insight on this scenario.

Arrive Taiwan - Oct 2004 - Pay tax 20% without refund
Resident in Taiwan - Whole of 2005 - Pay tax at 6%~13%. This goes on as long as I have been logging in 183 days every year.

Now if I leave Taiwan, say in 2007 by March or April for good, I would have logged less than 183 days for 2007. In that case do I pay the difference of 20% tax rate and normal tax rate of 6~13% before leaving.

I guess getting an answer to this question would determine how should I plan to leave Taiwan in any particular year, from the taxes poin of view!. would certainly not mind elongating the stay for few more months if required

Thanks so much for the replies,
youngturk

8

If you have more than 183 days of presence in one year then you are considered a resident the following year as well. So in your example if you stayed less than 183 days in 2007 then you would be taxed at the resident rate that year, but if you came back in 2008 or later you’d have to requalify again.