The "tax declaration certificate" was always inconvenient for foreigners to use when filing tax returns online in Taiwan in the past since it was difficult to get. However, the overall convenience has significantly increased as foreigners may now apply for natural person certificates and file taxes using their NHI (National Health Insurance) cards.
Foreigners in Taiwan now can also file tax returns using their NHI cards.Photo provided by Ministry of Health and Welfare
Foreigners who hold a NHI card may also file taxes here since the tax declaration for the NHI card was made available last year. Simply put, you must apply to the National Health Insurance Administration Counter in order to activate the NHI card's tax declaration feature the first time you use it to file taxes. Once activated, you may use it right away to file your taxes each year. Additionally, the Ministry of the Interior made it possible for non-citizens to apply for natural person certificates last year. Foreigners possessing a "ID number" can apply for an ID card in the same manner as Taiwanese even if they currently do not own one. Natural person certificates can be used in this way by foreigners to check their income, disclose their taxes, and pay them.
Foreigners who work in Taiwan are required to file comprehensive income tax in May of the following year, the Ministry of Finance reminded, even if they do not have Taiwanese household registration and have been there for a total of 183 days in the same tax year.