8) What is salary and wages income?
　

Salary and wages mean all income received for services rendered or work performed, including salaries, remunerations, wages, allowances, annuities, endowments, bonuses, retirement payments, pensions and/or any other similar subsidies or compensations. But non-ROC residents staying in the ROC for less then 90 days within a taxable year, whose remunerations were derived from employers outside the ROC, are exempt from the above mentioned.