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Non-Residents In Taiwan Warned Of Compliance Audits

by Mary Swire, Tax-Nws.com, Hong Kong

29 September 2014


The National Taxation Bureau of Taipei has warned that, as of this month, it will begin probing the tax affairs of those foreign persons who stay in Taiwan for longer than 91 days in a tax year.

It has suggested that any taxpayers covered by its investigation who have yet to file tax returns or pay the relevant taxes should do so as soon as possible, otherwise they may be subject to mandatory penalties.

The NTBT indicated that, based on the Taiwanese tax code, if a non-resident individual stays in the country for more than 90 days during any tax year, the remuneration he or she receives outside of Taiwan for services rendered within the country shall be deemed as Taiwan-sourced income. The individual is then required to declare such income, together with income received within Taiwan, and pay the relevant taxes thereon.

The NTBT said that most foreigners who reside in Taiwan for more than 90 days within a tax year engage in commercial activities or provide services on behalf of their employer(s) – for example, selling or purchasing products, investigating the local market, inspecting goods, or rendering technical support services.

TAGS: individuals | expatriates | compliance | tax | tax compliance | law | Taiwan | regulation | penalties | individual income tax | services | Expats | Tax

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