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For year 2018

Date: 2020-10-27

Subject: The National Taxation Bureaus announce investigating2018 alien individual income tax returns and the base date of investigation.

Date: October31, 2019

Authority:National Taxation Bureau of Kaohsiung, National Taxation Bureau ofTaipei, National Taxation Bureau of the Northern Area, National Taxation Bureau of the Central Area, National Taxation Bureau of the Southern Area, Ministry of Finance

Issuance No.:Tsai-Gao-Guo-Shui-Fu-1080001352,



Zhong-Qu-Guo-Shui-Er-1080010732 and


Relevant Regulations: Paragraph 1, Article 48-1 of the Tax Collection Act and Decree No.10804507200 issued by the MOF on 12 July 2019


  1. To announce to investigate 2018 alien individual income tax returns, and thecollection authority will assess the tax according toArticle 81 of the Income Tax Act on the base of available data. In the case of omission or misfiling, taxpayers will be punishedwith Article 110 of the Income Tax Actand Article 15 of the Income Basic Tax Act.

  2. The base date of investigationthe date of issuanceexcept for thecasesreported or under investigation in the former.

  3. If taxpayers would like tochangethe exemptionsor deductions, please provide relevant documentsto the collection authority-in-charge.

  4. When a taxpayer voluntarily files a supplementary tax declaration with the tax collection authorities and makes supplementary payment covering the tax amount before the base date of investigation, the taxpayer may be remitted from any punishments and from any criminal liability if a criminal act is involved according toArticle 48-1 of the Tax Collection Act.

  5. Please contact the tax collection authority in the district or area whereyour address on yourAlien Resident Certificateindicates for further information by phone call or in person.

  6. Should the English translation of this announcement differ from the Chinese version, the Chinese shall govern.

Director-General Tsai, Bi-Chen

Director-General Hsu, Tzu-Mei

Director-General Wang, Hsiu-Chung

Director-General Sung, Hsiu-Ling

Director-General Lu, Jen-Hsiu

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