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 income tax along with other income obtained in the territory.     
       The Bureau further indicated that, aliens who reside in the Republic of China for more than 90 days during a taxable year, except for special circumstances, and who mostly engage in commercial activities or provide labor services for their employers, such as selling goods, investigating the market, purchasing, inspecting goods, providing  technical services, etc., are obligated to pay taxes because the R.O.C government provides a working environment for labor remuneration and the use of various public facilities during their stay in the R.O.C. In addition, according to international taxation practices, the identification of the country of original labor remuneration is based on the place where the labor services are provided.      
       If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.