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Q5:How do foreigners, who stay in the R.O.C. over 90 days in a taxable year, file their income tax returns for income derived from foreign employers for services rendered in the R.O.C.?


Taxpayers must file income tax returns for remuneration paid by their employers outside the R.O.C. for services rendered in the R.O.C. during their stay.

Taxpayers should also submit relevant certificates of earnings issued by tax authorities, a Certified Public Accountant (CPA), or a notary public. Furthermore, a photocopy of the license of the CPA ought to be submitted to the tax authorities for review. The above-mentioned remunerations should be calculated at the average foreign currency exchange rate.


The exchange rates for 2020 are as follows:


HKD:3.7776 CAD:21.9166


KRW:0.0249 EURO:33.6250


GBP:37.8375 SGD:21.3550


Last updated:2021-03-05