Home > Public Services > E-Filing & Tax Payment. ::: E-Filing & Tax Payment. Individual Income Tax for Aliens (Hyperlink to the website of e-Filing and Tax Payment Service of the Ministry of Finance (R.O.C)) Tax on Cross-Border Electronic Services (Hyperlink to the website of e-Filing and Tax Payment Service of the Ministry of Finance (R.O.C)) Individual taxpayers should settle the tax balance due (if any) and file an annual individual income tax return with the Taiwan tax authority before 31 May of the following year, with no extensions available. Payment of tax. There is income tax withholding on locally paid salaries. File Your Taxes For Free with E-FILE. How to File Taxes for Freelancers or Business Owners in Taiwan. Things get a little bit more complicated when you are not an employee and you are living abroad but don't lose hope yet! Alien Individual Income Tax. Instructions for Alien Individual Income Tax. Instructions for 2022 Alien Individual Income Tax. Date: 2023-08-08. 1. Alien individual income tax and the period of residence. Tax Filing or Paying on Internet. Individual IncomeTax for Aliens. Tax on Cross-Border Electronic Services. Paying Tax Online. The description of the counts of uniform invoice (10 million)winning sheets. From Jan.-Feb. period of 2011, the special prize of uniform invoice had announced a set number for each issue (with a bonus of NT$10 million). Corporate tax system 6 Tax return filing requirements 17 Withholding taxes 24 Double taxation agreements 27 Withholding taxes under double taxation agreements 28 Tax incentives 32 Transfer pricing rules 35 Alternative minimum tax 42 Taxation of shareholders 44 PERSONAL INCOME TAX 46 General overview 46 Residency 47 Personal income tax rates 47 The taxation system in Taiwan is administered by the National Taxation Bureau. The tax system is divided into two types of taxes: direct and indirect. Direct taxes are levied on individuals and businesses based on their income, while indirect taxes are imposed on goods and services. Filing Business Tax Returns. Q1: What is the business tax rate? Q2: How do I file a business tax return? Q3: I suspend the business, how do I file a business tax return? Q4: My business is acquired, how do I file a business tax return? Last updated：2021-10-06. A non-resident alien residing in Taiwan for less than 90 days in a calendar year is subject to 18% withholding tax (WHT) on salary remuneration received from a Taiwan-registered entity. Remuneration received from an entity registered outside of Taiwan is tax exempted. By default, the tax year for all individuals and profit-seeking enterprises follows the calendar year. Income tax returns are due by May 31 of the following year, with no extension of time allowed. Taxpayers, including foreigners, are able to complete and file their tax return electronically through software provided by the local taxing authority. kSdOlP5.