Subject: The National Taxation Bureaus announce that alien individual income tax returns
for year 2012 have been assessed without the delivery of assessment
notifications.
Date: January 16, 2014 Link
Authority: National Taxation Bureau of the Southern Area, National Taxation Bureau of
Kaohsiung, National Taxation Bureau of Taipei, National Taxation Bureau of
the Northen Area, National Taxation Bureau of the Central Area, Ministry of
Finance
Issuance No.: Nan-Qu-Guo-Shui-Shen-Er-1030000001,
Tsai-Gao-Guo-Shui-Fu-1030000001,
Tsai-Bei-Guo-Shui-Fu-1030000001,
Bei-Qu-Guo-Shui-Shen-Er-1030000005 and
Zhong-Qu-Guo-Shui-Er-1031000001
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 payable falls under the collection threshold.
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 2012 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 Hung Chi-Shan
Director-General Wu Ying-Shih
Director-General Ho Jui-Fang
Director-General Lee Ching-Hua
Director-General Juan Ching-Hwa