Taxes - Leaving Taiwan

I did do a search but I couldn’t find the answer I’m looking for.

I have been in Taiwan for 3.5 years this time round and am leaving semi-permanently next week

This year I will only have been in Taiwan 108 days, so I will be taxed at the 18% non resident rate, right?

When I use the online tool in May this year to pay my taxes for income earned in 2022, will I also need to pay my taxes for income earned in 2023 at the same time?

Or

Can I file my taxes online in May 2024 for income earned in 2023? (My preference)

Or

Is it compulsory for me to file in person before I leave? I don’t even think this is possible as I won’t have withholding statements from my employers

Tax has not been withheld by any of my employers.

I will always have a valid ARC/TARC even after leaving Taiwan. I will use my NHI card to login to the online tax filing portal.

Also I will be filing together with my husband who is a Taiwanese citizen with household registration.

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You can request your employers and they should issue the statements for you. From my experience, in September 2001 I left Taiwan “permanently”. So, I was able to do all paperwork in order to get my tax refund for 2001 year. No any issue.

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Probably won’t get withholding statements in time.

Just went to the tax office and they were pretty clueless (standard government staff here).
But they seemed to think that I will have no problems doing my 2022 taxes online this may. And probably can do 2023 taxes in May next year but if not just talk to them when we come back to see family

You can have them walk you through how to file online when you go this May, or if you already know how to do it, no problem. [get card scanned, card-reader, etc.]
If you expect to Not owe money for year 2023 when you file in 2024, then you can always file in person, even after the month of May. There will be no penalty for late filing if they owe you money. I know that from experience, twice.

I’ll definitely owe money, my bosses don’t withhold :sweat_smile:

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You shouldn’t be according to the actual income tax act… But based on the way the staff at the Tax office do it… yet, you will be taxed the non resident rate

Why would you do that? Want to pay early? Just wait until next year and file online

I wanted to make sure what is possible. I don’t want to pay early

The lady at the tax office seems to be under the impression if I file jointly but under my husband’s name (as a citizen with HHR) next year then we both only pay resident rates. I don’t trust that though.

If you’re not living and working in Taiwan then they shouldn’t by law. However, they don’t follow the law it seems so who knows?

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They were saying cos he meets the 31 day rule? But I need to meet the 183 day rule. So if we file jointly but under his name then we just pay as residents under the 31 day rule……

Weird system.

Taiwan isn’t the place of things that make sense

I misread you at first. I thought you meant next year not this years tax.

The 31 day rule applies to anyone with a “domicile” in Taiwan who is working with a health insurance card etc… Income Tax Act - Article Content - Laws & Regulations Database of The Republic of China (Taiwan)

However, they take “domicile” as household registration and ignore those with permanent residency. (Despite no law specifying it)

Think about it. According to them an APRC holder with a family etc and owning a house in Taiwan is not considered as “domiciled” according to these clowns.

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第 7 條

本法稱人,係指自然人及法人。本法稱個人,係指自然人。

本法稱中華民國境內居住之個人,指左列兩種:

一、在中華民國境內有住所,並經常居住中華民國境內者。

二、在中華民國境內無住所,而於一課稅年度內在中華民國境內居留合計滿一百八十三天者。

本法稱非中華民國境內居住之個人,係指前項規定以外之個人。

本法稱納稅義務人,係指依本法規定,應申報或繳納所得稅之人。

本法稱扣繳義務人,係指依本法規定,應自付與納稅義務人之給付中扣繳所得稅款之人。

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下面兩種是屬於「中華民國境內居住之個人」:

1.在我國境內有住所,並經常居住我國境內的人。

自102年1月1日起,所得稅法第7條第2項第1款所稱中華民國境內居住的個人,其認定原則如下:

(1)個人於一課稅年度內在中華民國境內設有戶籍,且有下列情形之一者:

A.於一課稅年度內在中華民國境內居住合計滿31天。

B.於一課稅年度內在中華民國境內居住合計在1天以上未滿31天,其生活及經濟重心在中華民國境內。

(2)前述(1)B.所稱生活及經濟重心在中華民國境內,應衡酌個人之家庭與社會關係、政治文化及其他活動參與情形、職業、營業所在地、管理財產所在地等因素,參考下列原則綜合認定:

A.享有全民健康保險、勞工保險、國民年金保險或農民健康保險等社會福利。

B.配偶或未成年子女居住在中華民國境內。

C.在中華民國境內經營事業、執行業務、管理財產、受僱提供勞務或擔任董事、監察人或經理人。

D.其他生活情況及經濟利益足資認定生活及經濟重心在中華民國境內。

2.在我國境內沒有住所,但是一個課稅年度內在我國境內居留合計滿183天以上的人。不屬於前面兩種所稱的個人,即為「非中華民國境內居住之個人」。

(所得稅法第7條第2項及第3項)

(財政部101年9月27日台財稅字第10104610410號令)

Just leave and go to the tax office whenever you come back.

Clowns at the tax office? Finally! Have been requesting that for years, as the regular tax officers have absolutely no clue about the intricacies of the profession and related tax implications.

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Both.

Seems like I can just do both online anyway

Depends on how much you earned.

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Sounds like it was written to include everyone with an ARC but the tax office ignored that

My ex-boss went to the tax office today and apparently (i have trouble believing this) the tax office asked him to pay 18% to them as a deduction of my wages. He has never deducted any tax withholding from my wages.

It’s worth noting that this guy isn’t the smartest guy ever.

His point is that he wants me to go to the tax office and pay for him. Obviously this isn’t going to happen.

I’ve told him about 20 times I do my taxes online. AND I’ve already been to the tax office who said there is no problem with me doing my taxes online next year.

I’m going to go there soon and tell him that me paying isn’t going to happen. All he has to do is make a legitimate declaration and leave the rest to me.

Why are Taiwanese bosses so incompetent? Or is it just school bosses? Just add this to the list of reasons that have caused me to leave.

Rant over