揚智聯合會計師事務所

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	According to the National Taxation Bureau of Taipei, Ministry of Finance, if a foreigner stays in the Republic of China (hereinafter referred to as the ROC) for more than 90 days during a taxable year, the remuneration received from an overseas employer for labor performed in the ROC is considered to be ROC-sourced income based on Subparagraph 3, Article 8 of the Income Tax Act and shall still be filed in accordance with the relevant provisions of the Income Tax Act.
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	The Bureau explains that, recently, there have been cases in which foreigners, due to their assignment to the ROC or due to the favorable living environment in the ROC, have provided labor services (e.g., business activities, market surveys, technical services, management services, etc.) to overseas employers, and mistakenly thought that the labor remuneration paid by the overseas employers was not income derived from ROC sources, and either failed to file an income tax return or incorrectly declared it as income derived from overseas sources (under the category of AMT). With respect to determining the income-sourced country for remunerations derived from labor services, we adopt the“place of labor services provision principle.”During their stay in the ROC, foreigners are provided by the ROC government with a working environment for the purpose of obtaining labor remuneration, and they also use various public facilities in the ROC and are protected by the ROC government. Therefore, unless the total days of residence in the ROC in a taxable year does not exceed 90 days, the foreigners are still liable to pay taxes.
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	The Bureau gives an example: Person D, a national of Country A, was employed by a company in Country B. In 2022, Person D was assigned to the ROC to work on wind power projects and stayed in the ROC for over 300 days. Person D's salary was directly deposited by the company in Country B into Person D's bank account in Country B. Person D mistakenly believed that the salary was not ROC-sourced income since it was not paid by a ROC company; accordingly, Person D failed to file an individual income tax return. As the ROC has a tax treaty with Country B, the National Taxation Bureau learned through information exchange that the company in Country B paid Person D a salary equivalent to TWD 4,000,000 in 2022. Based on this information, the Bureau assessed an additional tax of TWD 681,100 and imposed a penalty.
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	The Bureau reminds foreigners that if they reside in the ROC for more than 90 days in a taxable year and receive overseas employers' income, they must file an individual income tax return with the local National Taxation Bureau. In case of under-declaration or omission or failure to file a tax return, the tax collection agency shall not only collect the additional taxes but also impose a penalty in accordance with the regulations.
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	(Contact Person: Ms. Yang, Head of Foreign Taxpayer Service Section, Individual Income, Estate and Gift Tax Division; Tel: 2311-3711 ext. 1650)

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