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Reduction and Exemption on Income Tax of Foreign Special Professionals

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Documents Required

A foreign special professional meeting the requirements of tax incentives shall apply for the tax incentives to the competent tax authority when filing his/her annual income tax return in May every year or the departure income tax return before leaving the R.O.C.

1. For those obtaining the foreign special professional employment (work) permit, the required documents are as follows:

(1) Application for Exemption from Income Tax for Foreign Special Professionals.

(2) The supporting document of the first-time approval to reside in the R.O.C. for the purpose of work (i.e.: a photocopy of ARC with cause of work); in the case a foreign special professional had been previously approved to reside in the R.O.C., the supporting document showing the previous approval not related to the engagement of the professional work is also required (i.e.: a photocopy of ARC for study or as a dependent).

(3) A photocopy of the foreign special professional employment (work) permit document issued by the Ministry of Labor or by the Ministry of Education.

(4) An employment contract or another supporting documents showing the employment engaged in professional work is related to the recognized special expertise.

2. For those obtaining the Employment Gold Card, the required documents are as follows:

(1) Application for Exemption from Income Tax for Foreign Special Professionals.

(2) A photocopy of the Employment Gold Card with the first-time approval to reside in the R.O.C. for the purpose of work; in the case a foreign special professional had been previously approved to reside in the R.O.C., the supporting document showing the previous approval not related to the engagement of the professional work is also required (i.e.: a photocopy of ARC for study or as a dependent).

(3) An employment contract or another supporting documents showing the employment engaged in professional work is related to the recognized special expertise.

3. For those who are exempted from applying for the work permits in accordance with Article 7 of the Act, the required documents are as follows:

(1) Application for Exemption from Income Tax for Foreign Special Professionals.

(2) The supporting document of the first-time approval to reside in the R.O.C. for the purpose of work (i.e.: a photocopy of ARC with cause of work); in the case a foreign special professional had been previously approved to reside in the R.O.C., the supporting document showing the previous approval not related to the engagement of the professional work is also required (i.e.: a photocopy of ARC for study or as a dependent).

(3) A photocopy of the relevant certificate of having special expertise issued by the central competent authority.

(4) An employment contract or another supporting documents showing the employment engaged in professional work is related to the recognized special expertise.

Last updated:2021-11-24