Are you planning to move abroad and need to cease your tax residency in Taiwan? This guide will walk you through the necessary steps to ensure you complete this process correctly and legally.
Step 1: Notification of Departure
Notify the National Immigration Agency (NIA) of your intention to leave Taiwan. This is crucial as it marks the beginning of the process. Ensure you provide the exact date of departure.
Step 2: File Final Tax Return
Once your departure date is set, you need to file a final tax return. This involves reporting all income earned up to the date of departure. Submit this final tax return to the local tax office.
Step 3: Settle Outstanding Taxes
After filing your final tax return, ensure that you settle any outstanding taxes. This includes paying any taxes owed up to your departure date. Obtain a tax clearance certificate to confirm that all your tax liabilities have been settled.
Step 4: Deregister from Household Registration
Visit the local Household Registration Office to deregister yourself from the household registry. Provide documentation proving your departure, such as a plane ticket or visa.
Step 5: Close Bank Accounts
If applicable, close any local bank accounts that you will no longer need. Ensure that any financial transactions related to your tax matters are completed before closing these accounts.
Step 6: Inform Employers and Relevant Parties
Inform your employer and any other relevant parties of your departure and cessation of tax residency. This ensures that there is no confusion regarding your tax status and future income reporting.
Legal References
- Income Tax Act of Taiwan
- National Immigration Agency Regulations
- Household Registration Act
Useful Links
- Ministry of Finance, Taiwan
- National Taxation Bureau of Taipei
- National Taxation Bureau of the Central Area
- National Taxation Bureau of the Southern Area
- National Taxation Bureau of the Northern Area
- National Taxation Bureau of Kaohsiung
