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How should alien taxpayers file for individual house and land transactions income tax return?
The National Taxation Bureau of Northern Area, Ministry of Finance states that, starting from 2016, any individual, who has transaction income or losses derived from the house and land transactions or the house utilization right (hereafter referred as the “house and land”) that are acquired on or after January 1, 2016, and is applying for the integrated house and land new tax rate, shall fill out this application form within 30 days counted from the following day of the day on which the house and land ownership transfer registration is completed, or from the following day of the day the house utilization right was acquired.
The Bureau states that if an alien taxpayer is a resident of the Republic of China, and the place of residence is not in Taipei or Kaohsiung City, they should file the individual house and land transactions income tax return with the tax authority located in the district that is shown on their A.R.C. Address. An alien who resides in Taipei or Kaohsiung City should file their tax return at the Foreign Taxpayers Section, National Taxation Bureau of Taipei/Kaohsiung, Ministry of Finance. However, if an alien taxpayer is a non-resident of the R.O.C., they should file the individual house and land transactions income tax return with the tax authority of the jurisdiction where the house and land transactions occurred.
The Bureau would like to remind taxpayers that the filing unit of the individual house and land transactions income tax return is based on the owner of said house and land. Any individual who has income or losses derived from transactions of house and land, regardless of the taxable amount, shall file every transaction separately, and not consolidate that income with the gross consolidated income for filing their individual income tax return. If the house and land were acquired on a piecemeal basis, please fill in application forms in accordance with the different acquisition dates one by one, so that the competent tax collection authority may verify each transaction.
If you have any questions, please call the toll-free number 0800–000-321 to speak with a Bureau representative.
The Bureau states that if an alien taxpayer is a resident of the Republic of China, and the place of residence is not in Taipei or Kaohsiung City, they should file the individual house and land transactions income tax return with the tax authority located in the district that is shown on their A.R.C. Address. An alien who resides in Taipei or Kaohsiung City should file their tax return at the Foreign Taxpayers Section, National Taxation Bureau of Taipei/Kaohsiung, Ministry of Finance. However, if an alien taxpayer is a non-resident of the R.O.C., they should file the individual house and land transactions income tax return with the tax authority of the jurisdiction where the house and land transactions occurred.
The Bureau would like to remind taxpayers that the filing unit of the individual house and land transactions income tax return is based on the owner of said house and land. Any individual who has income or losses derived from transactions of house and land, regardless of the taxable amount, shall file every transaction separately, and not consolidate that income with the gross consolidated income for filing their individual income tax return. If the house and land were acquired on a piecemeal basis, please fill in application forms in accordance with the different acquisition dates one by one, so that the competent tax collection authority may verify each transaction.
If you have any questions, please call the toll-free number 0800–000-321 to speak with a Bureau representative.
Issuing Unit：National Taxation Bureau of Northern Area
Publish date：2019-10-22
View Date：2019-10-22
Update Date：2019-10-22
Rate：629