Q: If a taxpayer holds dual nationality (Republic of China and another country), where should they file their tax return?
A: Taxpayers with dual nationality may choose to file as an ROC national at the National Taxation Bureau (NTB) branch corresponding to their household registration, or as a foreign national at the NTB office based on their Alien Resident Certificate (ARC) address. Regardless of where the filing takes place, income earned under both identities must be combined and reported together.

Q: Under what circumstances can a foreign taxpayer be exempt from filing a tax return?
A: If an individual resides in Taiwan and their total annual consolidated income does not exceed the sum of the exemption and standard deductions for the year, they are exempt from filing. However, those who wish to apply for a refund of withheld tax must still file a return.

For non-residents of Taiwan, if all Taiwan-sourced income has been withheld at source, filing is not required. However, if there is income not subject to withholding&mdashsuch as capital gains, or remuneration from a foreign employer for services rendered in Taiwan for more than 90 days&mdashtax must be declared and paid before departure or within the designated filing period.

Q: Which tax return form should foreign taxpayers use?
A: Foreign taxpayers who are non-residents or single residents without dependents, dividend income, or cooperative/shareholder distributions and who opt for standard deductions, should use the "Simplified" foreign taxpayer income tax return form. All others should use the "General" return form.

Since January 1, 2023, Taiwan has implemented the Controlled Foreign Corporation (CFC) rules. If the taxpayer or their related parties directly or indirectly invest in low-tax jurisdictions, they must review whether CFC rules apply and submit the Shareholding Disclosure Statement (including a structure chart). If the combined direct or indirect ownership reaches 50% or control is established, the disclosure must be submitted with the tax return. If the individual and their spouse/relatives within second degree hold at least 10% of a CFC as of December 31, 2024, or less than 10% but the CFC has a loss they intend to carry forward, the CFC Profit Calculation Sheet and supporting documents must also be submitted.

Q: What documents should be submitted with the tax return?
A: Foreign taxpayers must present or attach proof of residency and income, such as passport, ARC, withholding certificates, and proof of overseas income derived from services provided in Taiwan. If claiming exemptions for dependents, special deductions, or itemized deductions, appropriate supporting documents must be provided for verification.

Q: How can foreign nationals file their consolidated income tax return online?
A: Foreign taxpayers may download the Foreign Individual Consolidated Income Tax Filing System from the Ministry of Finance&rsquos e-Filing website. Taxpayers or authorized agents may transmit tax data via the internet during the open filing period, or print the tax return and submit it together with the electronic media file and supporting documents either by mail or in person to the local NTB. Please refer to the official operation guidelines for details regarding eligible applicants, filing periods, and procedures.Online Filing Procedure for Consolidated Income Tax for Foreign Nationals (Image source: Southern Region National Taxation Bureau, Ministry of Finance Website)