Can withholding statements for various incomes provided to non-residents by withholding agencies be filed through the Internet?

  Individuals who do not reside within the territory of the Republic of China or profit-seeking enterprises without a fixed place of business within the territory of the Republic of China (hereafter referred to as “non-residents”) pay their withholding tax in full within ten days of the day when the taxes are withheld in accordance with Paragraph 2 of Article 92 of the Income Tax Act, the withholding statements for various incomes provided to non-residents by withholding agencies may be filed online before the deadline mentioned above. However, online filing does not apply to the cases filed after the deadline.   In addition, for the purpose of encouraging the withholding agencies to use the Internet to file the non-residents withholding statements. Starting on October 16, 2017, the range of cases to which can be applied withholding statements for various incomes provided to non-residents by withholding agencies filed through the Internet has been extended. Online filing also applies to the following cases concerning non-residents: a. The total amount of interest income paid by withholding agencies is less than NT$5 (the withholding tax calculated according to the law is NT$0). b. The income derived from written articles, copyrighted books, musical compositions, musical productions, dramas, cartoons, or as remuneration for giving speeches and lectures on an hourly basis, for which each payment does not exceed NT$5,000, may be exempted from tax. c. Other personal incomes (e.g., employee welfare) are not stipulated in Article 88 of the Income Tax Act.   Press release contact:The second examination division 06-2298042