Taipei National Tax Administration, Ministry of Finance-Q&A for the Income Basic Tax

Home > Foreign Taxpayer > FAQ > Q&A for the Income Basic Tax

	Q&A for the Income Basic Tax

The Income basic tax levied on individual overseas income Q&A
1	What is the date when the income basic tax levied on individual overseas income shall come into force?（2009/12/31）
2	What is the scope of individual overseas income?（2009/12/31）
3	What are the categories of individual overseas income?（2009/12/31）
4	Who has the obligation to include his or her overseas income in the amount of basic income?（2009/12/31）
5	What is the definition of a resident of the ROC?（2009/12/31）
6	What is the threshold of overseas income to be included in the amount of basic income?（2009/12/31）
7	Is an individual who has overseas income greater than or equal to 1 million NT dollars necessarily required to pay income basic tax?（2009/12/31）
8	Is an individual who has a basic income greater than 6 million NT dollars necessarily required to pay basic tax?（2009/12/31）
9	Is all of the income tax paid on the overseas income credited against the income basic tax?（2009/12/31）
10	Is a foreign professional working within the territory of the ROC necessarily required to file his or her overseas income?（2009/12/31）

Office Hours：08:30 ~ 12:30 A.M. 13:30 ~ 17:30 P.M. Monday ~ Friday	Visitor:72158	Updated: 2012/05/15
Service Counter：08:30 A.M. ~ 17:30 P.M. Non-Stop Service Through Lunch Hour(Office Hours)
ADD：No.2, Sec.1, Jhonghua Rd. , Wanhua District, Taipei, 10802, Taiwan （R.O.C.）, （Location & Transportation）
TEL：+886-2-2311-3711 FAX：+886-2-2389-1052(E-mail)
View with IE、FireFox or Opera. Best Resolution 1024*768 Pixels. Copyright © 2010 Taipei National Tax Administration.