Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income Article 26

Where a resident of the other Contracting State derives income from employment which is subject to income tax according to the domestic laws, and is entitled to a reduction of or exemption from such tax in accordance with the provisions in association with the term income from employment under a DTA, that resident shall, according to the applicable provisions of the DTA, provide a Certificate of Residence issued by the tax authority of the other Contracting State, the passport, the contract of employment, and other relevant documents, along with the documents which demonstrate the identity of the payer, the amount of the payment, and that the remuneration was not born by a permanent establishment or a fixed base which the employer has in the territory of the ROC, while filing the annual income tax return or filing a tax return and making tax payment. The tax collection authority shall determine the amount of income which is entitled to the reduction of or exemption from such tax.