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					7. Where to file the tax return


 7-1 Please file your individual income tax return with the tax authority
     located in the district that is shown on your A.R.C. address.


 7-2
   1. Individuals residing in Taipei City should file their returns at the
      Foreign Taxpayers Section, Taipei National Tax Administration ,
       M.O.F.(No. 2, Sec.1, Jhonghua Road, Taipei 108, R.O.C.)
       TEL:(02)23113711 Ext.1116-1118
   2. Individuals residing in Kaohsiung City should file their returns at the
      Foreign Taxpayers Section, Kaohsiung National Tax Administration ,
      M.O.F. (No. 148,Guangjhou 1st st., Kaohsiung, R.O.C.)
      TEL:(07)7256600 Ext.8102,8210,8239
   3. Other individuals residing in Taiwan should file their returns at the
      branch offices and service centers of the National Tax Administration.

				
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