Income Tax > III. Annual Income Tax Return

Income Tax Return:
◎Intermediate skilled foreign workers must file their annual the income tax return for the preceding year between May 1 to May 31 of each year; if leaving during the taxable year, they must complete the departure declaration one week before leaving.
◎If the intermediate skilled foreign workers departure before the end of the taxable year, the tax unit will process the tax return. After calculation, if a refund is due, the tax refund check will be issued by the end of April of the following year at the latest.
◎Intermediate skilled foreign workers who are legally employed in Taiwan but  are unjustifiably absent from work without contact for three consecutive days will be considered missing, after the employer reports the situation, if the worker is found has been illegally working for an unauthorized employer, the tax unit still calculate the income tax for the intermediate skilled foreign workers.
For more information, please refer to the National Taxation Bureau of Taipei, Ministry of Finance - Alien
FAQ:https://www.ntbt.gov.tw/htmlList/964e47e0528d440b8c17b7d52709a607

Processing Unit: Regional Taxation Bureau of Ministry of Finance