Q: What documents are required to apply for a tax proxy declaration?
A: Foreign nationals residing in Taiwan whose income from overseas employers has been assessed and with no outstanding tax liabilities may apply for a tax proxy declaration at the local National Taxation Bureau.

The required documents vary depending on the individual's situation:

• For first-time workers in Taiwan, the following documents must be submitted: a copy of passport and Alien Resident Certificate (ARC not required if unavailable), a tax proxy application form, and a copy of the tax agent&rsquos ID (if the agent is applying for the first time, the original ID must be presented for verification).
• If the spouse is a national of the Republic of China (Taiwan), the required documents include: a copy of the passport and ARC (not required if unavailable), marriage certificate, tax proxy application form (may be signed by the spouse), and the latest tax payment certificate and income tax return.
   

Q: What are the responsibilities of a tax proxy?
A: The tax proxy shall assist the foreign taxpayer in filing the Individual Income Tax return within the designated filing period. If the filing is not completed, the proxy shall be responsible for paying the assessed income and tax according to Article 79 of the Income Tax Act.

Foreign nationals who qualify as &ldquoresidents of the Republic of China&rdquo and whose income is less than the exemption and deduction amounts during their stay, or those considered &ldquonon-residents&rdquo with all income from ROC sources properly withheld and no other income under Article 88 of the Income Tax Act, must still appoint a tax proxy to file returns to complete tax clearance procedures.

If the foreign taxpayer relocates and later files taxes at a different National Taxation Bureau, the tax proxy must send copies of the filed tax return and receipt to the original bureau where the tax proxy application was submitted for tax clearance purposes. 

Q: How can the foreign taxpayer and proxy terminate their agreement before the responsibility period ends?
A: Both parties must complete and sign a &ldquoTermination of Tax Proxy Application Form&rdquo and bring the foreign national&rsquos passport copy and the original tax proxy certificate to the National Taxation Bureau where the tax proxy was originally filed to apply for termination. 

Q: What should be done if the tax proxy certificate is lost?
A: If the certificate is lost, the foreign taxpayer may apply for a reissue by providing the proxy&rsquos written consent to the original issuing National Taxation Bureau.