Answer:

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 should 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 2025 are as follows: