Where a resident of the other Contracting State derives income from employment which is taxable according to the domestic law, and is entitled to a reduced rate or exemption in accordance with the provisions for income from employment under the DTA, he or she shall, according to the due applicable provisions of the DTA, submit the Resident Certificate issued by the tax authority of the other Contracting State, his or her passport, contract of employment, or 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 PE or a fixed place 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-in-charge shall determine the amount of income which is entitled to the reduced tax rate or exemption.
In accordance with the provisions for income from employment under the DTA, where a resident of the other Contracting State resides in the territory of the ROC for a period or periods of time aggregated exceeding a certain duration of time, and is entitled to the reduction in or exemption from income tax, the duration of time shall be determined by the aggregation of days commencing from the next day of the arrival and ending on the day of departure, and include weekends, national holidays, holidays, days off due to personal reasons, sickness, death in the family, the departure day, and temporary cessation of work due to strikes, training, etc.