Determination of income
For an alien who remains in the R.O.C. within one taxable year:
(1) Not more than 90 days:
A. The income tax shall be withheld at the income sources or declared and taxed in accordance with the withholding rate.
B. The income tax shall be exempted for income derived from employer(s) outside the R.O.C.
(2) More than 90 days:
A. The income derived within the R.O.C. shall be filed in accordance with a withholding statement, dividend statement, or as declared by the taxpayer.
B. Income paid by an employer outside the territory of the R.O.C. must also be reported by the taxpayer. The taxpayer will be required to submit a certificate of earnings notarized by the tax authorities concerned from the employer(s) outside the territory of the R.O.C. If a certificate from the tax authorities is not available, a notarized certificate issued by a notary public or certified public accountant (CPA) firm is acceptable. In the case where such a certificate is to be used, a photocopy of the license of the notary public or CPA who issued the certificate must also be submitted. If the taxpayer fails to submit a certificate of earnings issued by the tax authority or certified by a notary public or CPA, the tax office will assess the amount payable according to the standard amounts. Any income received in foreign currency should be exchanged into New Taiwan Dollars (NT$) on the basis of the official foreign exchange rates or prevailing transfer rates at the time the income is actually or constructively received.