中華民國102年5月22日星期三 May 22, 2013 Wed.
Press Releases Statements
2011 Average Exchange Rates Against New Taiwan Dollar for Foreign Taxpayers Filing Income Tax Returns
The Taipei National Tax Administration (the TNTA), Ministry of Finance indicated that if a foreigner stays in the ROC for over 90 days during a taxable year, the remuneration he/she receives from the employer(s) outside of the ROC for services rendered within the ROC shall be considered as the ROC source of income pursuant to Subparagraph 3, Paragraph 1, Article 8 of the Income Tax Act, and be filed as one category of the consolidated income and taxed as such.
For the convenience of the aforesaid income calculation, the TNTA provides average NTD exchange rates for the year of 2011 shown as follows: (one foreign currency unit = x New Taiwan Dollar(s))
Taxpayers may access to the exchange rates table on the website at www.ntat.gov.tw (Home > Foreign Taxpayer > Reference > Exchange Rate) for more details.
分 網： Taxation