Who has the obligation of filing an individual income basic tax return?
(A) An individual shall file the individual income basic tax return in accordance with the Income Basic Tax Act unless his or her circumstances fall within any of the following conditions：
(1) Non-residents of the ROC. (staying less than 183 days in a taxable year in the ROC).
(2) An individual who does not apply for any investment tax credits in accordance with the laws and does not have any amount within the scope of the provisions of any of the Subparagraphs of Paragraph 1 of Article 12 of Income Basic Tax Act in his or her annual income tax return or current income tax return.
(3) An individual whose basic income as calculated in accordance with Paragraph 1 of Article 12 of the Income Basic Tax Act is less than NT$6,700,000.
(B) The individual whose circumstances do not fall within the conditions referred to above shall file the individual income basic tax return.
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