內容：
▍Important points in handling individual income tax
If you are a live-in home help, care worker, or fisherman “individually employed” foreign worker, who has resided in Taiwan for fewer than 183 days, you are required to file an individual income tax declaration for the year, paying particular attention to the following items:
•The deadline for final tax declarations is May 31 the following year. If during the year you leave Taiwan and do not return, it is necessary to file the tax declaration before leaving the country.
•When filing a tax declaration bring your passport, Alien Resident Certificate, and labor contract. Those who file a tax declaration from overseas need to also submit a photocopy of an airline ticket or ticket booking information.
•If an individual is unable to file a tax declaration in person, they can ask an employer or labor brokerage to do so on their behalf.
•If a supplementary filing is made after June 1 the following year and all outstanding taxes are paid, late fees will not be charged but interest does have to be paid.
For tax related matters contact local National Tax Bureau offices. If you require interpretation services, call the 1955 hotline for assistance.