Since the tax status of foreign workers might be disrupted by Covid-19 panedmic and the related border controls in 2020, Taiwan MOF recently announced the Covid-19 as a force majeure which may not change the original tax status, and the tax bureaus shall determine 2020 individual resident status in principle in accordance with the past filing of 2019. The foreign taxpayers may also attach related documents to demonstrate his/her own extraordinary situation. The tax filing period for 2020 Income Taxation starts from 1st to the end of May 2021.
新聞摘要
- 去年人員跨國移動困難，海外工作者和在台外籍人士可能陷入較不利稅務身份，導致稅負上升，財政部為此特別放寬申報時可個案從寬認定。
- 受疫情影響，去年在台居住天數規劃大亂，可提證明自選稅務身份申請個案認定。考量2020年受疫情影響，跨國人員移動困難，有些海外工作者被迫滯留海外，外籍人士則長期停留台灣，無法自行調整在台居住天數，導致「居住者」身份轉變，稅負可能因此上升；今年特別放寬申報時可個案判斷、從寬認定。
- 財政部提醒，5月報稅時，納稅人可先沿用以前年度的申報方式，如往年多以「非居住者」申報，就先申報為「非居住者」，並備妥相關事證，說明為何無法返台或離台，國稅局將依個案情形從寬認定。
