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Taiwan Notes Taxation Method for Foreign Individuals Residing in Taiwan

19 November 2020

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Approved Changes

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Taiwan

Taiwan's Ministry of Finance has issued a release on the taxation method for foreign individuals residing in Taiwan for more than 90 days. --- Taxation Method of Individual Income Tax for Aliens National Taxation Bureau of the North Area, Ministry of Finance indicated that, aliens who have resided in the R.O.C. for more than 90 days during a taxable year, in accordance with the provisions with Subparagraph 3, Article 8 of the Income Tax Act, have provided labor services in the R.O.C. The remuneration obtained by the employer is income derived from the R.O.C., and thus shall be declared for...