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For year 2021

Date: 2023-07-31

Subject: The National Taxation Bureaus announce investigating 2021 alien individual income tax returns and the base date of investigation.

Date: October 21, 2022

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

Issuance No.:Zhong-Qu-Guo-Shui-Er- 1110009604 ,

Nan-Qu-Guo-Shui-Shen-Er- 1110006010 ,

Tsai-Gao-Guo-Shui-Fu- 1110001359 ,

Tsai-Bei-Guo-Shui-Fu- 1110027115 and

Bei-Qu-Guo-Shui-Shen-Er- 1110011936

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 2021 alien individual income tax returns, and the collection authority will assess the tax according to Article 81 of the Income Tax Act on the base of available data. In the case of omission or misfiling, taxpayers will be punished with Article 110 of the Income Tax Act and Article 15 of the Income Basic Tax Act.

  2. The base date of investigationthe date of issuance except for the cases reported or under investigation in the former.

  3. If taxpayers would like to change the exemptions or deductions, please provide relevant documents to 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 to Article 48-1 of the Tax Collection Act.

  5. Please contact the tax collection authority in the district or area where your address on your Alien Resident Certificate indicates 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 Wu, Lien-Ying

Director-General Lu, Jen-Hsiu

Director-General Lee, I-Hui

Director-General Sung, Hsiu-Ling

Director-General Tsai, Bi-Chen

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