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Who is liable for individual income tax?
Any individual who has income derived from sources in the Republic of China shall be liable for individual income tax in accordance with the Income Tax Act of the Republic of China. In the case that a taxpayer is under the obligation to file an Individual Income Basic Tax (IIBT) Return, he or she is required to file the IIBT Return jointly with the Individual Income Tax Return (General Form).
Issuing Unit：National Taxation Bureau of Taipei
Publish date：2019-09-18
View Date：2019-09-18
Update Date：2019-09-18
Rate：396