The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance indicates that any alien staying in the R.O.C. for 183 days or more during a taxable year is regarded as a resident and required to file individual income tax return if he or she intends to leave the territory of the R.O.C. in the interim of the year and will not return within the same taxable year before his or her departure according to Article 71-1 of the Income Tax Act.
The amounts of exemptions, standard deduction and basic living expense shall be calculated in proportion to the total number of days he or she has stayed in the R.O.C.
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