The Income basic tax levied on individual overseas incomeQ&A (Simple version)1. Q: What is the date when the income basic tax levied on individual overseas income shall come into force?A: The Executive Yuan has announced that the income basic tax levied on individual overseas income shall come into force on 1st January, 2010 in accordance with Paragraph 7, Article 12 of the Income Basic Tax Act.2. Q: What is the scope of individual overseas income? A: According to the Income Basic Tax Act, individual overseas income shall be that not derived from the sources in the ROC under the provision of Article 8 of the Income Tax Actand not from the sources in the Mainland Area under the provisions of Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area.3. Q: What are the categories of individual overseas income? A: To facilitate the calculation and aggregation of individual overseas income, the ten categories of individual overseas income are the same as those derived from sources inside the ROC.
đang được dịch, vui lòng đợi..