TAIPEI–An e-filing and payment system for individual income tax has been made available to residents of Hong Kong and Macau who need to file taxes locally, the Ministry of Finance said Monday. The ministry last year began offering the online income tax declaration and payment system to aliens who stayed in the country for over 183 days that year, excluding those from China, Hong Kong and Macau. From this year, though, Hong Kong and Macau individuals are able to use their alien resident certificate ID numbers as access to the online tax declaration mechanism. The ministry said that in addition to paying their taxes in cash or by check, foreign residents can also pay through debit cards, and in case of tax bills of less than NT$20,000 can simply pay the sum at local convenience stores. The declaration and payment deadline for all individual taxpayers — both locals and foreigners — is May 31, but the ministry said that as long as the filing and payment process is completed by June 2, late penalties will not be imposed.