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Important announcement

The business entities, which are defined as offshore electronics service suppliers by Paragraph 4,

The uniform electronic invoice has ceased to be applicable since January 1, 110

為響應節能減碳及落實電子發票政策,電子計算機統一發票(下稱電算機發票)將於110年1月1日起停止適用。

外僑綜合所得稅與居留期間的關係

There is no translation available.

凡有「中華民國來源所得」之外僑,應就其中華民國來源所得,依法繳納綜合所得稅。

外僑與綜合所得稅 - 中華民國來源所得

There is no translation available.

下列各項均屬中華民國來源所得: