1. Foreign individual income tax and the period of residence

2. Income from sources in the R.O.C.

3. Definition of “taxable year”

4. Computation of residence

5. Determination of income

6. When tax payment is due

7. Tax services

8. The method adopted to compute income tax in the case that income tax was initially paid and filed while the alien had stayed less than 183 days, and then the said alien continued to stay for 183 days or longer in the same taxable year

9. The papers and documents to be submitted when filing individual income tax

10. Scope of exemption