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Q17.外國公司派駐外籍在台員工時,是否需申報薪資所得?

12/30/2019

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外國公司派駐在台員工時,因提供勞務而自外國公司取得與在台提供勞務有關的薪資,因在台居留天數超過183天,於次年度依居住者身份申報在台所得時,依居留天數比申報薪資所得,惟居留滿300天起,應全數申報薪資所得。

依居留天數比例計算,非屬在台居留所得部份,以海外所得申報。

自國外雇主取得之勞務報酬數額,可憑當地稅務機關、合格會計師或公證人簽證之證明文件(會計師及公證人應同時檢附開業證件影本)擇一申報。
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