|Employer shall amend tax statement and pay tax difference for leave early foreign employee|
Income of non-resident foreign workers, who residing within the territory of the ROC less than 183 days during a taxable year, is subject to non-resident withholding tax rate and file tax statement within 10 days from the date withholding.
The status of resident or non-resident for foreign workers may be judged by content of visa or Alien Resident Certificate (ARC) while withholding. An individual who is granted to reside in the ROC for a period of 183 days or more during a taxable year due to work, will be deemed as resident and be subject to resident tax withholding.
However, if that individual leaves early and does not come back to the ROC after his or her departure for the same taxable year, period of his or her stay in the ROC will be less than 183 days, the tax withholders shall amend withholding tax statement and pay tax difference between resident and non-resident withholding tax rate asap to avoid penalty ,once their foreign workers deemed as non-resident instead of resident on account of unexpected early departure from the ROC.
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