Subject: The National Taxation Bureaus announce that alien individual income tax returns
　　　     for year 2013 have been assessed without the delivery of assessment
　　　     notification.　　　　　　　

Date: January 16, 2015　　　　　　　　　　　　　　　　　              　　　　　　　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-Fu-1040000051,
　　　　　　　Tsai-Bei-Guo-Shui-Fu-1040000001,
　　　　　　　Bei-Qu-Guo-Shui-Zheng-1040000002,
　　　　　　　Zhong-Qu-Guo-Shui-Er-1040000001 and
　　　　　　　Nan-Qu-Guo-Shui-Shen-Er-1040000013

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 2013 and is effective from the date
　 of issuance. Taxpayers may inquire Tax Certificate or the content of their assessments
　 of the jurisdictional tax authority based on their ARC in the relevant tax returns.　　　

III.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.

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 Wu Ying-Shih

Director-General Ho Jui-Fang

Director-General Lee Ching-Hua

Director-General Juan Ching-Hwa

Director-General Hung Chi-Shan