The National Taxation Bureau of Taipei (NTBT), Ministry of Finance indicated that an alien who derives income from sources in the ROC shall pay consolidated income tax according to the laws. In addition, an alien who resides within the territory of the ROC for more than 90 days during a taxable year, the remuneration he/she receives from the employer outside the ROC for services rendered within the territory of the ROC shall be filed as one of the consolidated income and taxed as such. For the convenience of the calculation of the aforesaid oversea income, the NTBT provides the average exchange rates, indicating one unit of a foreign currency to New Taiwan Dollar as follows:
USD 29.4383
JPY 0.3668
AUD 30.5141
CAD 29.4241
EUR 37.9208
HKD 3.7725
KRW 0.0263
MYR 9.5894
PHP 0.7017
GBP 46.7458
SGD 23.6108
ZAR 3.5608
SEK 4.4000
CHF 31.4933
THB 0.9358
IDR 0.0030
INR 0.5538
ILS 7.6760
NZD 23.9100
The above exchange information has been published on the website of the NTBT at http://www.ntbt.gov.tw
(Home page/ Foreign Taxpayer/ Reference/ Exchange Rate)