24) Can the alien taxpayer’s native country’s income tax be credited to the ROC
       income tax? Can his or her ROC income tax be credited to his or her native
       country’s income tax?
　

The alien taxpayer’s native country’s income tax can not be credited to the ROC income tax, as the ROC Income Tax Act stipulates. Whether the ROC income tax can be credited to the native country’s income tax or not hinges on the income tax law of his or her native country. The alien taxpayer should inquire with tax authorities in his or her native country to make this determination. For the alien taxpayer who is allowed to claim a tax credit in his or her native country, he or she may apply to the national tax administration where he or she filed his or her income tax returns for a tax statement.