Oversea Income Tax
If you want to avoid overseas Taiwanese Ming (99) years of overseas income tax is the lowest class, you must catch before Thursday (12/31 day) next, for the household to move out, otherwise the IRS in accordance with current practice practice in Taiwan even if "one day" have household registration, the whole year are tax resident overseas income tax object.
Legislative Finance Committee passed a resolution, the Ministry of Finance to be in mid-December before a clear definition of overseas income tax announced regular occupants next year, the Ministry of Finance has not been published so far only explain so. It is understood that the Ministry of Finance Taxation Agency will approach the current IRS practice, as the definition of regular occupants.
The current IRS practice, household registration in Taiwan and return to Taiwan to live, even if only to stay one day, but also often regarded as Taiwan's occupants, that income is tax resident abroad. And there are the household registration in Taiwan will be calculated? Is a year-round basis, or based on the number of days? Taipei City IRS said that the current practice is practice, even if only one day there residence, the whole year belong to Taiwan residents. Tax official said, "This is a judicial decision", since in the past, the IRS will win the lawsuit.
For example, Mr. A 99-year January 30 to emigrate to America, for the household to move out, then Mr. A before departure to be in accordance with the provisions of the Income Tax Act, for the 98 years, and 99 years 1 month of the income tax return, assuming yet foreign income, as long as the payment of income territory. Although Mr. A had to leave at the end of January, to the United States to work, to live, but he is 99 years "throughout the year" are tax resident in Taiwan, where income overseas, more than 1 million threshold, the lowest tax burden the basic income tax allowance in excess of six million, it is necessary to declare the lowest income tax overseas, in the United States and other foreign taxes paid, you can get back Taiwan deductible. If a monarch because people far away, do not apply for overseas income declaration, the Ministry of Finance, how? Treasury officials said that the problem of the IRS tax inspection.
As to why so strict and trouble? Officials said that in the first year of identity transformation inevitably very troublesome, since the year he would not be complicated.
Do not mistake the overseas Taiwanese household is the number of days, as long as less than 183 days is not tax resident, and delayed until next year and then apply to move out, they will get involved in reporting the lowest income tax overseas trouble.
