Answer:

R.O.C. residents deriving income from R.O.C. sources, including remunerations paid by employers outside the R.O.C. for services rendered in the R.O.C., must file their income tax returns before departure or file annual income tax returns for the previous year from May 1st to May 31st in the current year. Income tax returns must be submitted to the tax authorities. Their income tax shall be declared and assessed by a progressive rate based on net consolidated taxable income, which shall be the annual gross consolidated income minus the exemptions, deductions, and basic living expense difference.

Non-R.O.C. residents receiving income from R.O.C. sources shall have their income tax computed and paid according to the withholding tax rate. For incomes which do not need to be withheld, such as profit gained from exercising stock options, the taxpayers need to file income tax returns in accordance with the proper withholding tax rates. Furthermore, for non-R.O.C. residents who stay in the R.O.C. over 90 days within one taxable year, remunerations paid by foreign employers shall be declared and taxed at the rate of 18%.