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.