Taiwan: Ministry of Finance introduces electronic filing for non-resident taxpayers

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The Ministry of Finance (Gao Xiong Tax Bureau) has announced on its website that non-resident taxpayers may file tax returns online in the same way as resident taxpayers from 1 January 2017. Additionally, withholding agents of non-resident taxpayers are required to withhold taxes within the approved period and submit the tax payable to the tax authority by filing the tax return electronically by the due date.

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