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