Taiwan Notice on Tax Return Filing Requirements of Individuals Meeting the Definition of Resident

Taiwan's Ministry of Finance has issued a notice on the tax return filing requirements of individuals meeting the definition of resident.

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Taxpayers Who Meet the Definition of a Resident Shall Be Required to File Consolidated Income Tax Return

National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, in accordance with the provisions of Article 7 of the Income Tax Act, residents of the R.O.C. refer to (1) those who have domiciles in the territory of the R.O.C. …