Subject: The National Taxation Bureaus announce investigating 2022 alien individual income tax returns and the base date of investigation.

Date: October 23, 2023         Link

Authority: National Taxation Bureau of the Southern Area, National Taxation Bureau of Kaohsiung, National Taxation Bureau of Taipei, National Taxation Bureau of the Northern Area, National Taxation Bureau of the Central Area, Ministry of Finance

Issuance No.:Nan-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1120006698,

Tsai-Gao-Guo-Shui-Zong-Suo-Yi-Zeng-1120001390,

Tsai-Bei-Guo-Shui-Zong-Suo-Yi-Zeng- 1120026765,

Bei-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1120012013 and

Zhong-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1120009113.

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 2022 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 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  Lee, Ya-Ching

Director-General  Chen, Po-Cheng

Director-General  Wu, Lien-Ying

Director-General  Lee, I-Hui

Director-General  Lou, Mei-Chung

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Subject: The National Taxation Bureaus announce that alien individual income tax returns for the year 2022 and supplementary alien individual income tax declarations and reported cases for the years 2016 to 2021 have been assessed without the delivery of assessment notification.

Date: January 15, 2024             Link

Subject: The National Taxation Bureaus announce that alien individual income tax returns for the year 2022 and supplementary alien individual income tax declarations and reported cases for the years 2016 to 2021 have been assessed without the delivery of assessment notification.

Issuance No.: Nan-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1130000038,

Tsai-Gao-Guo-Shui-Zong-Suo-Yi-Zeng-1130000015,

Tsai-Bei-Guo-Shui-Zong-Suo-Yi-Zeng- 1130000002,

Bei-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1131000040 and

Zhong-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1130000039.

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

Description:

1. This announcement 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 competent tax collection authority ifthe 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 payable falls under the collection threshold.
     The cases which have not been assessed shall be excluded from the scope of this announcement.
     
     
2. This announcement replaces the issuance of the notice of assessment for alien individual income tax returns for the year2022 and supplementary alien individual income tax declarations and reported cases for the years2016 to 2021. This announcement is effective from the date of issuance. Taxpayers may inquire about their Tax Payment Certificate or the content of their assessments from the tax authority in the district or area where the residence address is indicated on their Alien Resident Certificate in the relevant tax returns.
3. In the case that the content of the assessment carries any error, miscalculation, or repetition, the taxpayer may, within 10 days from the next day after the date of issuance, check with the competent tax collection authority or apply for correction. The taxpayer may, in the case that he or she disagrees with the tax assessment processing, file an application in the statutory format for a recheck with the competent tax collection authority within 30 days from the next day after the date of issuance according to Subparagraph 2, Paragraph 1 of Article 35 of the Tax Collection Act.
4. 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 collection authority will reassess and levy tax payable and/or impose subsequent penalty in accordance with the relevant regulations.
5. In the event of any discrepancies between the English translation and the Chinese version of this announcement, the Chinese version shall prevail.

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Subject: The National Taxation Bureaus announce the starting date of investigating  non-filing of income tax returns and failure to file and make tax payment for  non-withholding income involved in tax law violation and occurring in alien individual income tax returns for the year 2022.

Date: January 15, 2024     Link

Authority: National Taxation Bureau of the Southern Area, National Taxation Bureau of Kaohsiung, National Taxation Bureau of Taipei, National Taxation Bureau of the Northern Area, National Taxation Bureau of the Central Area,  Ministry of Finance.

Issuance No.: Nan-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1130000039,

Tsai-Gao-Guo-Shui-Zong-Suo-Yi-Zeng-1130000016,

Tsai-Bei-Guo-Shui-Zong-Suo-Yi-Zeng- 1130000001,

Bei-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1131000039 and

Zhong-Qu-Guo-Shui-Zong-Suo-Yi-Zeng-1130000038.

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. According to under-investigation lists which were generated and obtained from the Fiscal Information Agency before the issuance date of the announcement, based on the non-filing of alien individual income tax returns, as well as the cases  failing to file and make tax payment for non-withholding income for 2022 alien individual income tax , taxpayers who are objectively considered  involved in tax law violation  shall be punished according to Article 110 of the Income Tax Act and Article 15 of the Income Basic Tax Act without the need of receiving any official investigation letter sent by the competent tax collection authority.
2. The starting date of investigation is the issuance date of this announcement. For cases  reported or under investigation prior to this issuance date, the starting date of investigation is the date cases were reported or investigated.
3. Taxpayers who would like to change their exemptions or deductions should provide  relevant documents to the competent tax collection authority.
4. When a taxpayer voluntarily files a supplementary tax declaration with the competent tax collection authorities and makes supplementary payment covering the tax amount before the starting date of  investigation, the taxpayer may be remitted from any punishments and from any criminal liability in which a criminal act is involved according to Article 48-1 of the Tax Collection Act.
5. For further information, please contact the tax authority in the district or area where the residence address is indicated on the Alien Resident Certificate.
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  Lee, Ya-Ching

Director-General  Chen, Po-Cheng

Director-General  Wu, Lien-Ying

Director-General  Lee, I-Hui

Director-General  Lou, Mei-Chung