nicosasz wrote:Let's say you reside in Taiwan more than 160 days a year ( whatever the visa, it's not the matter here) with multiple mid term trips to foreign surrounding countries ( where you work )
you get paid for a work you do outside Taiwan and use this money to live in Taiwan.
Nornally you should pay taxes in Taiwan right ?
But can we pay taxes in Taiwan while living there but not working ?
Ok my two cents:
IF you have a visitor visa it may say on it something like "not allowed to work without approval". Which means that working may get you kicked out of the country. This means working IN Taiwan.
If you stay less then 183 days in the calendar year in Taiwan , technically you do not have to file a tax return if you do not work in Taiwan. But if you do stay longer then 183 days , technically you do have to file.
But this wont be an issue unless you overstayed your visa. IF you overstay by even one day, they could require you to go to the tax office and they may assess you a completely arbitrary number that they think up on the spot as to what taxes you need to pay. You will not be able to leave until you get the OK from the tax office. This can get messy.
If you do NOT obtain money from working IN Taiwan you are Tax Exempt, unless you make more then six million Taiwan dollars a year. Theres a separate thread on this. Taiwan used to not care at all about income earned outside of Taiwan, now they are starting to care. I believe you have to file if you make more then one million taiwan dollars abroad but not pay any taxes until past the six million taiwan dollar mark.
Therefore my suggestion is (say if you are going to live in taiwan for a few years but will continue to make money outside of Taiwan) :
1. file a TAX EXEMPT statement with the tax office every calendar year. This way if you should ever need to see them, it would be much easier.
2. leave always before your visa expires, do not wait till the last day. Because even if there is a typhoon or something , it will still be overstaying.