How should alien taxpayers file for individual house and land transactions income tax return?
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.