9) How do aliens, who stay in the ROC over 90 days in a taxable year, file their
    income tax returns for income derived from employers outside the ROC for
    services rendered during their stay in the ROC?
　

Taxpayers must file income tax returns for remuneration paid by their employers outside the ROC for services rendered in the ROC during their stay. Taxpayers must also submit a notarized certificate of earnings issued by tax authorities, a CPA, or a notary public. However, a photocopy of the license of the CPA or the notary public who issues the certificate must also be submitted to the tax authorities for review. Aliens’ service remunerations, derived from employers outside the ROC, should be calculated at the average foreign currency exchange rate. The exchange rates for 2007 are as follow：

• USD：32.7716

• HKD：4.1772

• CAD：30.7991

• JPY：0.2778

• KRW：0.0326

• EURO：45.0191

• AUD：27.5608

• GBP：65.6225

• SGD：21.7708