Subject: The National Taxation Bureaus announce investigating 2023 alien individual income tax returns and the base date of investigation.

Date: October 22, 2024     Link

Authority:National Taxation Bureau of Kaohsiung, National Taxation Bureau of Taipei, 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-Zong-Suo-Yi-Zeng-1130001312,

Tsai-Bei-Guo-Shui-Zong-Suo-Yi-Zeng-1130023659,

Bei-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1130010763,

Zhong-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1130007583 and

Nan-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1130005157.

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

Description:

1. The scope of this announcement refers to the declaration of 2023 alien individual income tax returns. The tax collection authority will assess the aforementioned declaration based on available data. In case of omission or misfiling, taxpayers will be subject to additional tax payment in accordance with Article 81 of the Income Tax Act, and may face penalties under Article 110 of the Income Tax Act and Article 15 of the Income Basic Tax Act.
2. The base date of the investigation is the date of issuance, except for cases that have been reported or are under investigation from the previous period.
3. If taxpayers would like to make changes to their the exemptions or deductions, please provide the relevant documents to the competent tax collection authority.
4. If a taxpayer voluntarily files a supplementary tax declaration to the tax collection authority and makes a supplementary payment covering the tax amount before the base date of investigation, the taxpayer may be exempted from any penalties and   criminal liability associated with a criminal act, as stated in Article 48-1 of the Tax Collection Act.
5. For further information, please contact the tax collection authority in your district or area, as indicated by the address on your Alien Resident Certificate, either by phone or in person.
6. In the event of any discrepancies between the English translation and the Chinese version of this announcement, the Chinese version shall prevail.

Director-General  Weng, Pei-Yu
Director-General  Wu, Lien-Ying
Director-General  Lee, I-Hui
Director-General  Lou, Mei-Chung
Director-General  Lee, Ya-Ching