Q: What are the payment methods for foreigners filing annual income tax returns?
A: Foreigners with taxes due may pay using the following four methods:

• In-person payment:
  ★ Pay at designated financial institutions (excluding post offices). Taxpayers may print a barcode payment slip from the e-Filing system or request a paper form from the tax office. Payment proof must be attached to the return (not required for e-filing). Check payments must be submitted to banks for clearing, with specific instructions on the payee line.
  ★ Convenience store payment:For taxes under NT$30,000, pay at 7-Eleven, FamilyMart, Hi-Life, or OK Mart with a barcode payment slip printed from the e-Filing system or tax portal. Attach payment proof to the return (not required for e-filing).

• Payment by chip ATM card:
  Use a chip financial card (your own or others') from a participating bank via the online tax payment site or e-Filing system to complete a real-time transfer.
• Credit card payment:
  Use a credit card (yours or your spouse&rsquos, including ROC spouses) registered in the e-Filing system. Each return may use one card only.
• Payment via bank/postal deposit account:
  With a valid MOF-certified digital certificate, use your own savings account to make payment online and save the transaction receipt.
  
  

Tax deadline: May 31 or extended filing deadline by 24:00 that day. For payments under NT$30,000 via convenience store or chip ATM card, the system remains open until 3 days after the deadline (considered overdue, but no penalty). All other overdue payments must be made at financial institutions.Filing and Payment Methods for Individual Income Tax (Image: Screenshot from Ministry of Finance Facebook)

Q: How can foreigners get tax payment (or exemption) certificates for exit or continued employment permits?
A: After declaring and paying taxes on income earned during residence in Taiwan, apply at your local National Taxation Bureau with your filing receipt and payment proof. Or authorize a capable ROC citizen to act on your behalf (with approval).

Q: How to apply for English tax payment certificates for foreign tax filing purposes?
A: Apply in person at designated tax offices (Taipei, Kaohsiung, or other regional offices) with your passport or ARC.