Spouse Visa (JRFV?) Tax Rate and other benefits

ROC taxes, overseas payment of taxes, withholding rates, general tax liability issues, and other tax-related matters
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Spouse Visa (JRFV?) Tax Rate and other benefits

Postby Milkybar_Kid » 03 Aug 2011, 18:47

Hi,

I will be marrying my Taiwanese girlfriend later this year/ earlier this year.

Can anyone tell me how the tax withholding rate will work once I am married. Will I still need to pay the 18 percent for the first 6 months or will I pay my taxes like a Taiwanese?

With a spouse visa do I get any other work related benefits such as paid insurance etc?

Thanks
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Re: Spouse Visa (JRFV?) Tax Rate and other benefits

Postby UkJenT » 15 Jan 2012, 13:47

Hey Milky,


Your tax withholding rate should be 5% for the entire year, so as soon as you are on a JFRV, your monthly withholding rate should be as any "Taiwanese resident," which is 5%. If not, just make your case that due to your marriage, you are entitled to this rate. I work directly for a public school, so I get that 5% monthly withholding rate. That is pretty much the only benefit you get from being married. That's it. You won't get any benefits such as paid insurance.
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Re: Spouse Visa (JRFV?) Tax Rate and other benefits

Postby killthejoe » 20 Feb 2012, 21:45

Hi there, great tip...I'm in the process of getting my JFRV right now (it's a total headache!!)...The tax withholding tip will come in very handy. Wondering, do either of you know how it works once I have my JFRV? Can I go to and from the country as I please? Could I, for instance, move back to Canada for a few years with my wife and come back to Taiwan with the same JFRV?
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Re: Spouse Visa (JRFV?) Tax Rate and other benefits

Postby spaint » 22 Feb 2012, 10:31

There are multiple threads on this issue in this section.

viewtopic.php?f=69&t=83437

viewtopic.php?f=69&t=107080

viewtopic.php?f=69&t=97429

The upshot of it all is that even though you will be classed as Resident in the ROC for the tax year, your employer could decide to be a total dick and continue taxing you at 18% for the first six months of the year.

The evidence you can offer to try and defeat your employer's stance is located here:
www.etax.nat.gov.tw
Go to the left side, click on 外籍人士稅務問題專欄, click on 外僑稅務QA, then choose the question fourth from the bottom: 所得稅法規定「中華民國境內居住之個人」 與「非中華民國境內居住之個人」如何區分? which should take you here: http://www.etax.nat.gov.tw/wSite/ct?xIt ... Node=10767

That page says that in order to claim that you are resident in the ROC during a tax year, you must meet one of two criteria: either you are physically present for 183 days or more in a calendar year (impossible to prove before July), or that you are "domiciled" here, regardless of number of days you spend in the country. Since you will be registered on your wife's hujitengben, you should be considered domiciled (the Chinese words are 有住所).
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