The Ministry of Finance announced that foreign taxpayers can file income tax online starting May 2012 and there will be no need to send payment information to the tax office regardless if the tax is paid in cash or by debit card.

However, if the foreign taxpayer is filing a late return, it cannot be done online.  For the convenience of both the taxpayers and the tax office, late returns can be filed electronically if they are done before December 12, 2012.