When to file a tax return and make payment of income basic tax?
A taxpayer shall calculate, file and pay income basic tax at the same time as an annual income tax return, within the period from May 1 to May 31 of each year, with the local tax collection authority. In the case that an individual is exempted from filing his or her annual income tax return, he or she shall still calculate file and pay income basic tax if his or her basic income exceeds NT$6,700,000.
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