Taiwan's Non-Residents Warned On Tax Compliance
by Mary Swire, Tax-News.com, Hong Kong
25 February 2015
The National Taxation Bureau of Taipei has disclosed that it is currently assessing a total of 3,253 foreign taxpayers from countries such as the United States, Japan, Hong Kong, Malaysia, and Singapore to ensure their compliance with relevant Taiwanese tax regulations.
Under the Taiwanese tax code, if a non-resident individual stays in the country for more than 90 days during any tax year (January 1 to December 31), the remuneration he or she receives outside of Taiwan for services rendered within the country is deemed to be Taiwan-sourced income. The individual is then required to declare such income and pay the relevant taxes due.
The NTBT added 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, doing local market research, inspecting goods, or rendering technical support services.
The agency urged all foreign taxpayers to file their past due tax returns and make supplementary payments in accordance with Taiwan's Income Tax Act. The tax office will otherwise conduct appropriate collection and penalty procedures where it is found that tax was due. Enforcement measures can include denial of departure by the National Immigration Agency.
To see today's news, click here.
Tax-News Reviews

A review and forecast of Cyprus's international business, legal and investment climate.

A review and forecast of Malta's international business, legal and investment climate.

A review and forecast of Jersey's international business, legal and investment climate.

A review of the latest budget news and government financial statements from around the world.
Stay Updated
Please enter your email address to join the Tax-News.com mailing list. View previous newsletters.
By subscribing to our newsletter service, you agree to our Terms and Conditions and Privacy Policy.
To manage your mailing list preferences, please click here »
Network Blogs and Features
- Multilateral Moves Ongoing »
- EU Advances On Trade And Tax »
- Budgets Are Go... »
- How a virtual office can help your Hong Kong small business? »
- COVID Campaigns Continue »
- US Occupies Center Stage »
- Big changes Afoot... »
- I.T. is IT! »
- What Is a Registered Agent, and Why You Need a Registered Agent for Your Business? »
- Spring Cleaning? »