Q: If only one spouse (either the taxpayer or the spouse) has salary income, can the method of separate salary income taxation with joint filing still be applied?
A: Yes. Even if only one of the taxpayer or their spouse has salary income, they may still use the method of calculating salary income separately and filing jointly.

Q: Since 2014 (the 103rd tax year), how can taxpayers choose to separately calculate income tax under the individual income tax system?
A: There are five calculation methods available for individual income tax. Additionally, since 2018 (the 107th tax year), a new dividend tax regime applies for profit-seeking income:

(I) Combine the comprehensive income of the taxpayer and spouse for tax calculation.
(II) Separate the taxpayer&rsquos salary income for tax calculation, but file jointly.
(III) Separate the spouse&rsquos salary income for tax calculation, but file jointly.
(IV) Separate all types of the taxpayer&rsquos income for tax calculation, but file jointly.
(V) Separate all types of the spouse&rsquos income for tax calculation, but file jointly.

Because income composition and deductible amounts vary by household, taxpayers should perform a trial calculation to decide the most beneficial filing method.The taxpayer and their spouse may calculate various types of income separately or jointly, but they must still file a joint tax return. (Image / Screenshot from Ministry of Finance FB)

Q: If a taxpayer has already filed an income tax return and needs to correct or supplement the filing before the deadline, what should be done?
A: If a foreign taxpayer discovers errors or omissions in their previously filed return before the filing deadline, they must submit a new and complete return. If additional tax is due, it should be paid first. The new return should include the receipt number of the original return in the "Filing Certificate" section on the right side and follow the standard filing procedure.

For those who filed electronically, they may correct the data through the online system and resubmit. If there is a tax due, it must be paid before submission.

Q: If a taxpayer discovers unreported income after filing, can they submit a supplementary return?
A: If the taxpayer has filed on time and later discovers omitted income, they may voluntarily file a supplementary return and pay the tax, as long as it is before being reported or investigated by tax authorities or designated investigators. In this case, only interest will be charged, and no penalty will apply.

The taxpayer must submit a new complete return with the original return's receipt number noted in the "Filing Certificate" section. A payment slip and supporting documents should also be attached.

The tax due will be subject to interest from the original payment deadline to the date of supplementary payment, based on the postal savings one-year fixed deposit interest rate as of January 1 of the tax year, calculated daily.

Q: If a foreign taxpayer cancels their domicile or residence and leaves Taiwan during the year, how should they handle the final return filing?
A: Individuals who are considered "residents of the Republic of China (Taiwan)" and cancel their residence or domicile and depart during the year must file their final income tax return before departure. Their exemptions, standard deductions, and basic living expenses should be prorated based on the number of days residing in Taiwan during the year.

If the individual cannot file before departure due to special circumstances, they may obtain approval from the tax office to authorize a resident of Taiwan to file on their behalf. If there are unpaid taxes or no authorized representative is appointed, the tax office may notify immigration authorities to suspend departure.

If the spouse remains in Taiwan and is a resident, their income must still be included in the joint final return filed during the designated filing period (May 1&ndashMay 31 or extended deadline). All deductions and exemptions may be applied in full.

Q: If a foreign national has Taiwan-source income while not physically in Taiwan, is tax filing still required? How should it be done?
A: If a foreigner has Taiwan-source income during their absence from Taiwan and the income is subject to withholding with no refund or additional tax due, then no filing is required.

However, if the income is not subject to withholding or if a refund or additional tax is involved, they must appoint a Taiwan resident to file on their behalf.