ubject: The National Taxation Bureaus announce that alien individual income tax
returns for year 2011 have been assessed and that no assessment
notifications will be sent.
Date: January 14, 2013 Link
Authority: National Taxation Bureau of the Central Area, National Taxation Bureau
of the Southem Area, National Taxation Bureau of the Northen Area,
National Taxation Bureau of Taipei, National Taxation Bureau of Kaohsiung,
Ministry of Finance
Issuance No.: Zhong-Qu-Guo-Shui-Er-1020000017,
Nan-Qu-Guo-Shui-Shen-Er-1020000014,
Bei-Qu-Guo-Shui-Shen-Er-1020000005,
Tsai-Bei-Guo-Shui-Fu-1020000003 and
Tsai-Gao-Guo-Shui-Fu-1020000101
Relevant Regulations: Paragraph 3, Article 81 of the Income Tax Act
Description
I.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 refund or tax payable fails to meet the collection threshold for tax
payment and tax refund.
The cases which have not been assessed shall be excluded from the scope of this
bulletin.
II.This bulletin replaces the issuance and the service of the Notice of Individual
Income Tax Assessment for Alien Taxpayers for 2011 and is effective from the date
of issuance. Taxpayers may inquire of the jurisdictional tax authority
responsible for their residential district recorded on their ARC about
certificates or the content of their assessment.
III.In the case that the declaration carries any error or miscalculation,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 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 Paragraph 1,
Subparagraph 2 of Article 35 of the Tax Collection Act.
IV.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 levy tax payable and/or impose subsequent penalty in accordance
with the relevant regulations.
V.Should the English translation of this announcement differ from the Chinese
version,the Chinese shall govern.
Director-General Chen Yi-Ho
Director-General Hung Chi-Shan
Director-General Lee Ching-Hua
Director-General Ho Jui-Fang
Director-General Wu Ying-Shih