Enforcement Rules of the Income Tax Act Article 60

A taxpayer that appoints an agent to file his tax return in accordance with Paragraph 2, Article 72 of the Act shall have the agent present a letter of undertaking to be submitted to the governing tax authority for approval, and then the agent may perform the duty to file the tax return on behalf of the principal in accordance with the ActWhere an individual not residing within the territory of the Republic of China or a profit-seeking enterprise without any fixed place of business within the territory of the Republic of China and business agent accrues income not within the scope of withholding under Article 88 of the Act and is unable to conduct the filing by himself, he shall apply to the tax authority for approval and appoint an individual residing within the territory of the Republic of China or a profit-seeking enterprise with a fixed place of business to file the tax return as an agent.“Having income which does not fall within the withholding scope as provided in Article 88 of the Act” as stated in Paragraph 1, Article 73 of the Act refers to income derived from sources within the territory of the Republic of China prescribed in Article 8 of the Act, income for which the amount of tax payable shall be separately withheld but unable to be included in the scope of withholding under Article 88 of the Act in accordance with Paragraph 2, Article 2 of the Act, or income included in the scope of withholding but unable to reach the withholding cut-off amount or the withholding agent is not specified by Article 89 of the Act. The phrase “make tax payment according to the prescribed tax rates” refers to a situation where an individual not residing within the territory of the Republic of China accrues income not within the scope of withholding, the applicable withholding rate shall be the withholding rate of income for the similar category in the same year at the time when he or she exits the territory before the income tax declaration deadline for the year begins. The phrase “shall file a tax return and make tax payment in accordance with the regulations concerned” refers to a situation where a taxpayer does not leave within the time limit prescribed for filing income tax return in the taxable year as prescribed by Article 71 and Article 72 of the Act, his or her income shall be subject to the withholding rates prescribed as above.