Who is liable for individual income tax?-Taxation Administration,Ministry of Finance,R.O.C

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2024-04-11

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Who is liable for individual income tax?

Any individual who has income derived from sources in the ROC shall be liable for individual income tax in accordance with the Income Tax Act of the ROC.

Issued：Taxation Administration,Ministry of Finance,R.O.C Release date：2013-06-26 Last updated：2019-08-12

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