|How can R.O.C resident file the annual income tax returns if the resident of the ROC intends to depart and will not return within the same calendar year?|
National Taxation Bureau of the Central Area, Ministry of Finance stated, an individual who stays in the Republic of China for 183 days or more within a taxable year is regarded as a resident and individual income tax shall be declared and assessed at a progressive rate on the amount of his or her net consolidated income which shall be annual gross consolidated income minus exemptions and deductions. If the resident of the ROC intends to depart and will not return within the same calendar year, amounts for exemptions and the standard deduction shall be calculated in proportion to the total number of days he or she has stayed in the ROC.
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