Taiwan's Ministry of Finance has issued a notice clarifying who is liable for individual income tax, as well as the personal exemption (allowance) amount for 2024.
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Who is liable for individual income tax?
National Taxation Bureau of the Northern Area, Ministry of Finance, indicates that any individual who has income derived from sources in the Republic of China shall be liable for individual income tax in accordance with the Income Tax Act of the Republic of China. An alien who stays…