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In December, employers must issue Form 1721-A1 (withholding tax slip) and send it to their employees. Employees must file Form 1770 (an annual individual tax return).

Form 1721-A1 (withholding tax slip)

The employer can find Form 1721-A1 in Withholding Tax, Art 21 (see 1.3.1). Form 1721-A1 is a withholding tax slip that is issued by the employer on employee's income earned from their employer during the year. The content of Form 1721-A1 includes:

1. Ìý

   •ÌýÌýÌýÌý all taxable income including:

2. Ìý
   1. Ìý

      –ÌýÌýÌýÌý salary

   2. Ìý

      –ÌýÌýÌýÌý allowances

   3. Ìý

      –ÌýÌýÌýÌý social security – employer's contribution (excluding old-age security and pension security)

   4. Ìý

      –ÌýÌýÌýÌý bonus

   5. Ìý

      –ÌýÌýÌýÌý religion allowance

   6. Ìý

      –ÌýÌýÌýÌý 13th-month salary, etc

3. Ìý

   •ÌýÌýÌýÌý deductions including:

4. Ìý
   1. Ìý

      –ÌýÌýÌýÌý occupation cost

   2. Ìý

      –ÌýÌýÌýÌý social security – employee's contribution

5. Ìý

   •ÌýÌýÌýÌý non-taxable income

6. Ìý

   •ÌýÌýÌýÌý income tax due

7. Ìý

   •ÌýÌýÌýÌý income tax that has been withheld

The employer may download tax