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Taiwan Individual Income Tax Q&A 21

Can the minor children of taxpayers in Taiwan declare income tax individually?
A: If a taxpayer’s children are under 20 years old and earning an income, they should be listed as dependent relatives in accordance with the Income Tax Act Article 15 and they must file tax return together with the taxpayer. However, if the children reach the age of 20 or are married in that year, they can choose to declare desperately or jointly when filling for tax return.

Can taxpayer declare the tax return by mail in Taiwan?
The Individual income tax can be settled and declared by mail. If you choose to declare by mail, then bind the attachments together with the completed declaration form and post it to the National Taxation Bureau branch, office or service center in which your household belongs to, by registered mail. However, if there are unpaid tax, you could either pay in cash or by check which is valid upon the due date, then mail together with the pay stub.

How many ways of tax refund in Taiwan?
There are 2 ways of tax refund:
Refund to deposit account: no matter the taxpayer uses the internet, QA code or declaration form, he or she can choose to refund to his (her) own, his (her) spouse’s or dependents’ NTD deposit bank account.
Refund by check: if the taxpayer does not choose to refund to a deposit account, the National Taxation Bureau would mail the refund check directly on the tax refund day. If the check is not crossed, the receiver can cash in the check at the organization printed on it, together with his ID card and personal stamp. If the check is crossed, then it must be deposited in a financial institute or post office.

How to handle amend-filling of income tax after declaration before due date?
If the amend filling is done before due date, for those who declared by manual or QR code, should fill in and submit another declaration form and clearly state the original reference number and submission date on the new form. For those who declared through the internet, amendment can be done online and re-submit the declaration. Taxpayer should settle the unpaid tax before declaration.

How to handle amend-filling of income tax after declaration when it is over the due date?
If the taxpayer has declared on time and found out any omission of tax return after the due date, then he (she) can amend the filing and pay for it proactively, before being reported or investigated by the authority. In this case, only interest will be fined, instead of any penalty. A new declaration form should be submitted for amend filing, with original reference number and submission date clearly written on it. The taxpayer should also attach any necessary documents and pay stub for the re-submission.