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For year 2011

Date: 2014-01-09

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,
       Tsai-Bei-Guo-Shui-Fu-1020000003 and

Relevant Regulations: Paragraph 3, Article 81 of the Income Tax Act


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

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

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