Q6.When should individually hired Migrant workers file income tax?
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發布日期：
113-12-20
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更新日期：
113-12-20
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點閱人氣：
52
A: Deadline for filing income tax of any specific year is on May 31st of the following year. But for those workers who are leaving Taiwan for good, income tax must be settled before their departure.
1. Take Maria for example, job category Domestic helper with arrival date on August 1, 2013 and contract finish date on July 31, 2015, her total days of stay in 2013 is only 152 days (less than 183 days), thus, she will need to file tax on May 31, 2014.
2. Take Ryan for example, job category Fisherman with arrival date on May 1, 2013 and contract finish date April 30, 2015, his total days of stay during years 2013 and 2014 were both more than 183 days and income lower than the chargeable tax standard, thus, he is exempted to pay tax for the years 2013 to 2014. While for the year 2015, he will need to settle income tax before departure, as total residency period only 120 days (less than 183 days).
