Income Tax

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Q&A: Filing Income Tax in Taiwan as a Foreigner 中文

Source: Taipei National Tax Administration, Ministry of Finance

Last Update: April 16, 2008

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? 中文
　

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

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