I'm a foreigner with ARC based on marriage to an ROC spouse. I was resident here for more then 183 days in 2004. I did not have ROC source salary income (legal or not) in 2004. My only ROC income was some interest from my bank account which was deducted less than NT$50 at 20%.
My problem is that my spouse, ahem, does not file ROC taxes. I am also told that married couples must file joint tax returns. My spouse insists on not filing a return this year too, and says I should just forget filing because the amount is small. But this year I will have ROC salary income, so this will end up being a bigger problem when tax time arrives next year. Also I am told that I will need to have tax returns to apply for permanent residence later.
Is there any way at all to legally file taxes without having to say anything about my spouse's income? I thought maybe just going ahead and filing an individual return, but if they see no salary income they will wonder why I am here, and my ARC shows it is based on marriage. Any ideas?
Also, since I was here more than 183 days before opening my bank account, shouldn't the witholding be less than 20%? What should the correct amount be, and any official web pages for this that I can take to the bank in case they want to argue it?








