Subject: The National Taxation Bureaus announce that alien individual income tax returns for year 2016; and supplementary alien individual income tax returns and reporting cases for year 2010 to 2015 have been assessed without the delivery of assessment notification.
Authority:National Taxation Bureau of the Central Area, National Taxation Bureau of the Southern Area, National Taxation Bureau of Kaohsiung, National Taxation Bureau of Taipei,National Taxation Bureau of the Northern Area, Ministry of Finance
Relevant Regulations: Paragraph 3, Article 81 of the Income Tax Act
This public declaration on assessment notifications for alien taxpayers shall come into effect from the date of issuance and shall be applicable to those cases that fall within the scope of the above subject and which have been assessed by the jurisdictional tax authority and the circumstances of the assessment fall into one of the following categories:
The tax refund is equal to the filed amount,
No tax is payable or refundable,
The tax payable falls under the collection threshold.
The cases which have not been assessed shall be excluded from the scope of this bulletin.
This bulletin replaces the issuance and the service of the Notice of Individual Income Tax Assessment for Alien Taxpayers for the income tax returns of 2016; and supplementary alien individual income tax returns and reporting cases for year 2010 to 2015 and is effective from the date of issuance. Taxpayers may inquire Tax Certificate or the content of their assessments from the jurisdictional tax authority based on their ARC in the relevant tax returns.
In the case that the declaration carries any error, miscalculation or repetition, the taxpayer may, within 10 days from the next day after the date of issuance, check with the collection authority in charge or apply for correction. The taxpayer may, in the case that he or she disagrees with the tax decision made in the assessment, file an application in the statutory format for recheck with the collection authority in charge within 30 days from the next day after the date of issuance according to Subparagraph 2, Paragraph 1 of Article 35 of the Tax Collection Act.
The assessment mentioned above is based on the content of the individual income tax return filed by the taxpayer. In the case of the discovery of other taxable information within the assessment period, the tax authority will reassess and levytax payable and/or impose subsequent penalty in accordance with the relevant regulations.
Should the English translation of this announcement differ from the Chinese version, the Chinese shall govern.
Director-General Tsai, Bi-Chen
Director-General Lu, Jen-Hsiu
Director-General Hung, Chi-Shan
Director-General Hsu, Tzu-Mei
Director-General Wang, Hsiu-Chung