Taiwan MOF Explains Tax Return Filing Requirements for Nonresident Individual Taxpayers Staying in Taiwan (Corrected)

The Taiwanese Ministry of Finance April 12 explained the tax return filing requirements for nonresident individual taxpayers staying in Taiwan. A taxpayer was employed in Taiwan by a U.S. company, and inquired as to his tax return filing obligations in Taiwan. The explanation clarified that: 1) nonresident individuals in Taiwan for 90 days or more in a taxable year must file a tax return; 2) the income is taxable because the 90-day rule renders the income Taiwan-sourced even though it’s paid from the U.S.; and 3) such taxpayers must present specified documentation when filing returns. [Taiwan, Ministry of Finance, 04/12/21] ...