Frequently Asked Questions - Taiwan Taxation. In any other situation, the tax identification number can be obtained from the offices of the Italian Revenue Agency, by submitting a request indicating the personal data and the residence for tax purposes where the card should be delivered. TAX IDENTIFICATION NUMBERS (TINs) Country Sheet: United Kingdom (UK) 1. The income tax in Taiwan for individuals is based on a territorial basis. Foreign tax identifying numbers (foreign TIN) are also not issued by the IRS; rather, they are issued by the country in which the non-U.S. taxpayer pays taxes. If you don’t have one, you will be asked to provide a reason. This is the number used to identify you to the tax authority in the foreign country. ,Ʃ�~��8��=�L��/�+�ܨ=ƌG'�o����F� �����&�.�9������J�1\���IZ���*�D;~� �U�[email protected]�Dž��8������s�7Ze�q4K��S�. This is usually the number that you quote when you lodge your tax return or pay tax in your own country. TIN description Italy issues TINs (in Italian: Codice fiscale) which are not reported on official documents of identification. To align with international practices, the IRD uses Hong Kong Identity (HKID) numbers and business registration numbers for that purposes. An FTIN is a taxpayer identification number issued by a country other than the United States. 0 h�bbd```b``���+��60����� ��̖�{�"�`0YQ ���d.B=S)X��+A$7� ,[email protected]$���`w��dQ�U�\Q`3CAdX�IH2f>�5Ad��� Stephen Hsu, Hazel Chen and Betty Lee highlight Taiwan’s key developments over the past year. A Taxpayer Identification Number, or TIN, is a unique combination of characters assigned by a country’s tax authority to a person (individual or entity) and used to identify that person for the purposes of administering the country’s tax laws. Generally, if the foreign individual is a tax resident, only income derived from activities or work carried out in Taiwan, or income paid from outside of Taiwan but related to Taiwan services, is subject to tax. TIN are reported on the following official documents of identification. If you are a foreign tax resident, you will need to provide your taxpayer identification number (TIN) or equivalent. 5 U.S. taxpayer identification number (SSN or ITIN), if required (see instructions) 6 Foreign tax identifying number (see instructions) 7 Reference number(s) (see instructions) 8 Date of birth (MM-DD-YYYY) (see instructions) Part II Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions) *�T�\�dz"�x � �-' TIN structure Format Explanation Comment LLLLLL99L99L999L 16 characters (6 letters + 2 digits + 1 letter + 2 digits + 1 letter + 3 digits + 1 letter) N/A 2. Foreign tax identifying number (see instructions) 7. 150 0 obj <>/Filter/FlateDecode/ID[<5F815B0BF64D9B458B7B7E561A9A00FE><90FCEAFEC3E8A143865A16CBDA717D65>]/Index[106 78]/Info 105 0 R/Length 167/Prev 145570/Root 107 0 R/Size 184/Type/XRef/W[1 3 1]>>stream 2 X����c��� �$I-(f`e�g:���A�@���@JC:� �N� ��R� e�����S�c)v/��tHjt`��R� Z[�7��0��@Ln #��Z0���H3�Ζz�P+�D�\`C��L�s! They may apply for refunds on VAT incurred on costs if there is a reciprocity agreement between their country of residence and Taiwan. %PDF-1.4 %���� %%EOF The address in your ARC is not household registration, it's a registration process from the local administrative office (戶 … 14 0 obj <> endobj Because it is a taxpayer identification number, it is required for foreign investors who intend to open a business or enter into financial transactions, such as purchasing real estate. Foreign Tax Identification Number (“FTIN”) As calendar year 2019 is quickly coming to an end, we wanted to remind US offices and branches of financial institutions, like US banks and US investment entities, that Forms W-8 (except for a Form W-8IMY), without a valid 183 0 obj <>stream In accordance with Taiwan Income Tax Act (ITA), individuals are only subject to income tax on Taiwan source income with income derived from foreign sources being exempt from income tax. Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements. An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). endstream endobj 107 0 obj <. Tax Filing status – The income of the taxpayer, the taxpayer's spouse and dependents must be consolidated and reported on a single tax return. 0 For more information about our use of cookies, please read our privacy policy.To acknowledge our use of cookies, simply continue browsing or click ‘Acknowledge.’ From 2018, if a foreign special professional meets certain requirements, referring to Article 9 of the Act for the Recruitment and Employment of Foreign Professionals and Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals, during the first three years starting from the year when he/she for the first time has resided in the R.O.C. Individuals are considered residents of Taiwan for tax purposes if they are either domiciled there, or spend for 183 days or longer in a taxable year. Reference number(s) (see instructions) 8. Hello guyz, I'm a student but i'm not doing any job so i don't pay tax....and I just want to provide that in the form of www.Smowtion.com bcoz i have site and i used that site to earn some money from my site but when i went to cash out they asked me to provide that Foreign Tax Identifying Number :( without that i can't cashout 3. Foreign Tax Identifying Number? a “foreign tax identification number”), then add that into the W-8 form where specified. Individual (using Mainland Travel Permit for Taiwan Residents as its identification) T99999999999999999 T9999999999999999x First character is “T” followed by 17 numerals or 16 numerals with a letter. This will apply for most types of financial accounts. Individual Taxpayer Identification Number (ITIN) An ITIN is a nine-digit number issued by the IRS to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security Number. HI: im a international student study in U of T. im not working so i dont pay taxes and i need to prove that and get a Individual tax number. %%EOF Date of birth (MM-DD-YYYY) (see instructions) Part II Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions) 9. As announced in Notice 2017-46 PDF, the Treasury Department and the IRS intend to amend the temporary chapter 3 regulations to provide an exception from the Foreign TIN requirement for accounts held by residents in jurisdictions that do not issue foreign TINs. endstream endobj startxref Use form W-7 to apply for an ITIN. There is no VAT registration threshold for resident companies providing taxable goods or services in Taiwan. Residents, both Taiwanese and foreign nationals, pay tax on net consolidated income calculated as the total income received from all Taiwan sources less exemptions and deductions. %PDF-1.6 %���� A: You become a Taiwan tax resident if you stay in Taiwan longer than 183 days, or you are a Taiwan national and have household registration(戶籍) in Taiwan and visit for at least one day. What determines the extent of a company’s liability to pay Taiwanese income tax? 3.1. If you’re not sure what is the right number in your country, talk to a tax advisor or accountant. In this guide I’ll show you how to get your very own Thailand Tax Identification Number in under an hour. If a foreign person does not provide its FTIN, it must provide the withholding agent with an explanation of … This section provides an overview of domestic rules in the jurisdictions listed below governing the issuance, structure, use and validity of Tax Identification Numbers ("TIN") or their functional equivalents. h�b``�b``fc```_΀ TIN description The Netherlands issues TINs which are reported on official documents of identification. Some countries do not issue a TIN in any situation; such countries include Bahrain, Bermuda and the United Arab Emirates (UAE). (1) The TAIWAN AREA RESIDENT CERTIFICATE has been issued by the Bureau of Immigration of the National Police Administration and bear the " Taxpayer ID No." 106 0 obj <> endobj Income received in exchange for services rendered while physically present in Taiwan is considered to be Taiwan-sourced income regardless of if the payer is a local or offshore person or entity. h�bbd``b`�$�� ��H�qݝ@JҀ+�`)����:� k��H��g`bd�2��7���/� u We use cookies on our website to enhance your online experience and to analyze visitors’ navigation patterns. 38 0 obj <>stream However, merely having a CPF does not make the foreign investor a resident of Brazil and does not create local tax liability beyond the tax on taxable income earned in Brazil. 1:31 Tax Identification Number (TIN) 30 0 obj <>/Filter/FlateDecode/ID[<5D73B292D69A7DDAE40ECAE8AE57E1F2><15BB3BE097C57749AF8C92F2EE9DFCE9>]/Index[14 25]/Info 13 0 R/Length 82/Prev 57421/Root 15 0 R/Size 39/Type/XRef/W[1 2 1]>>stream TIN structure Format Explanation Comment 999999999 9 digits N/A 2. It is a 9-digit number, beginning with the number "9", formatted like an … Tax Identification Number (TIN) - Hong Kong . endstream endobj startxref TIN structure Format Explanation Comment 9999999999 10 numerals UTR: Unique Taxpayer Reference LL999999L 9 characters: - 2 letters - 6 numerals - 1 letter (always A, B, C or D) NINO: National Insurance Number … endstream endobj 15 0 obj <> endobj 16 0 obj <>/Rotate 0/Type/Page>> endobj 17 0 obj <>stream Residence – An individual is considered resident in Taiwan for tax purposes if he/she is a Taiwan national or a foreign national who resides in Taiwan for at least 183 days in a calendar year. I certify that the beneficial owner is a resident of TAX IDENTIFICATION NUMBERS (TINs) Country Sheet: Italy (IT) 1. A Taxpayer Identification Number (TIN) is an identifying number used for tax purposes in the United States and in other countries under the Common Reporting Standard.In the United States it is also known as a Tax Identification Number or Federal Taxpayer Identification Number.A TIN may be assigned by the Social Security Administration or by the Internal Revenue Service (IRS). on the applying form, it's asking me about "Foreign tax identification number". as its identification) M99999999999999999 9999999999999999x First character is “M” followed by 17 numerals or 16 numerals with a letter. Taiwan: National Identification Number/Uniform ID Number: A999999999 (10 characters) AA99999999: ID Card, Taiwan Area Resident Certificate or Alien Resident Certificate: Thailand: Tax Identification Number or Thai National Identification Number: 9 9999 99999 99 9 (13 characters) Thai National ID card, Tax Registration Notification or Tax Returns: United Kingdom Hong Kong Inland Revenue Department (the IRD) does not issue TIN for communication with the taxpayer. D�O�A>e|6�H�{=�� �`��$�����C� �L� Tax identification numbers. Where to find TINs? Taiwan’s geographic location in the heart of the Asia-Pacific region, together with its low corporate income tax rate of 17%, makes it an ideal place for multinational enterprises to establish their headquarters in the region. Once you understand how things work in Thailand, getting yourself a Thailand Tax Identification or TIN isn’t all that difficult. of Hong Kong and Macau citizens, PRC nationals and Overseas Chinese (2) ALIEN RESIDENT CERTIFICATES are issued by the Foreign Affairs Division of the local police bureau. Identification Number (FTIN) issued to it by its jurisdiction of tax residence. Country Taxpayer Identification Numbers (TIN) TIN Format Where to find it Canada Social Insurance Number (SIN) 999 999 999 (9 characters) • Ta x Returns and Assessments China China ID Number 99999999999999999(X/9) - (18 character) • ID Card Denmark CPR Number 999999 -9999 (10 character) • Passport • Health Insurance Police headquarters assign the tax identification number to foreign nationals who require either the issuance or the renewal of a residence permit. hތ�mkA���|oþ�ADI!�AM?��х˝ܝ�����K��`�a���y�}f� J�2�8J���5\^����a�&������+t�IOO���*�s�[��2v6����Z��Tm��h㨮:v�_�K��pN=Q��~�Q�>E���v�l0lX��b�l��M�O.��lT�t��s���&�E>�2J>�$���9����xx�iX�i٤σ�\�/�V�զ���8�-v�#��-nٴ���A(��+uӤ]W7���(�(5m7� �w����/^�z{�fs�Y�X%|�"d�C,��΍`�GqY�&��Ӡ�W�s�@J���R[P‚�w����s�/d� �f�U��9���u�Dݣ�4��( 1. TAX IDENTIFICATION NUMBERS (TINs) Country Sheet: The Netherlands (NL) 1. Foreign businesses generally cannot apply for VAT or GBRT registrations. h�b```"Y``��0p`�a����(�$��H��\DX�i> ����6����mʜ,��q���i8lhZ�������f"� �� The Offshore E-commerce Suppliers Who Have Not Yet Issued Cloud Invoices Shall Be Subject to Penalties Prescribed by Law The National Taxation Bureau of Taipei, Ministry of Finance (NTBT) expressed that the offshore e-commerce suppliers shall issue cloud invoices since January 1st, 2020, and those who have not yet done so will be subject to penalties prescribed by law. If you have a tax number from your own country (i.e. Identification ) M99999999999999999 9999999999999999x First character is “ M ” followed by 17 or. Tax identifying number ( s ) ( see instructions ) 7 other than the United.! Your tax return or pay tax in your country, talk to a tax advisor or accountant fiscale... Highlight Taiwan ’ s key developments over the past year quote when you lodge your tax or! 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