EXPENSE REIMBURSEMENT
Q1:What should I pay attention to when claiming travel expense from abroad?
A1:You should include the following:
1.Ticket stub or electronic ticket.
2.Transaction document agency receipts from travel industry or proof of payment.
3.Boarding pass stub, passport copy, airline ticket or other documents as proof of boarding.
4.Foreign exchange memo or inquiry for historical foreign exchange rate by Bank of Taiwan on the day before your departure.
Daily living expenses is calculated from the date of official leave, and the amount for the last day will only be 30% of the normal amount.
Q2:What should I pay attention to when inviting foreigners to come to the school to attend classes or participate in various activities?
A2:You should request to pay the withholding tax to the Cashier’s Office within 5 days from the payday, and attach the following documents:
1.Signedreceipt
2.A copy of alien resident certificate (ARC) or passport to pay tax and apply a withholding statement within 10 days from the National Taxation Bureau.
3.According to the Non-resident of the Republic of China with withholding rate by Ministry of Finance
(1) If the total employment income per month is less than 1.5 times the minimum wage approved by the Executive Yuan, 6% of individual income tax shall be withheld for those who stayed for less than 183 days in the year of income (January 1st to December 31st). On the contrary, if it is over 1.5 times the minimum wage 18% of individual income tax shall be withheld.
(2) The date of entry on passport to calculate number of resident days who resides in the ROC for 183 days or more are applicable to the national’s withholding method, and a copy of the passport needs to be attached.
(3) Twenty percent need to be withhead as individual income tax for items such as public article fees, royalty, or public speeches (not belonging to part of the class) etc. However, if the amount is less than $NT 5,000 then no income tax shall be withheld.