※Location：About TNTA > Income Tax Guide for Foreign Taxpayer
Taipei National Tax Administration, Ministry of Finance-Definition of taxable year
When tax payment is due
The tax payment periods for aliens are different for different lengths of period of residence in the ROC.
（ 1 ）
For an individual staying in the Republic of China for not more than 90 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. However, in the case that an individual has sole or additional income deriving from sources to which such procedure for withholding is not ordinarily applied, such as for income occurring from property transaction, occasional trade, interest from mortgages, etc., he or she should declare such income and pay such tax as may be found owing before his or her departure.
（ 2 ）
For an individual staying in the Republic of China over 90 days but less than 183 days the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. (The employer is responsible for the preparation of a "Withholding & Non-Withholding Tax Statement" which will be required for use by the taxpayer at the time he or she is filing a tax return.) Furthermore, income derived from abroad for services rendered within the ROC, or any income, to which such procedure for withholding as described above is not ordinarily applied, such as the income occurring from property transaction, occasional trade, interest from mortgages, etc., should be declared and such tax as may be found owing paid before departure.
（ 3 ）
Any individual staying in the Republic of China for 183 days or more shall file the annual income tax return of the previous year during the period from 1st May to 31st May of the current year.
However, any individual who intends to leave the territory of the ROC in the interim of the year, and will not return within the same year, shall file his or her income tax return 10 days before his or her departure.
