I’m considering again whether I want to switch from a gold card to an APRC this year – in the last couple of months, I’ve gone from not wanting to to contemplating it, and I guess if I’m going to do it I may as well do it this year so I can be among the small group of foreigners that the Taiwanese government hasn’t excluded from the tax rebate.
This might be a niche question that nobody except immigration knows the answer to, but does anyone know whether 9B/gaofei income counts as “income” for APRC purposes?
Based on previous tax years, I have some amount of discretion whether I declare a decent portion of my income as 9B-98 rather than overseas salary/wages (5F) – as in, I think it falls under 9B-98 and the tax office hasn’t disputed that so far, but I’m guessing they’d also be fine with me declaring it as 5F and paying additional taxes on it. I’m probably above the limit either way (still need to check when I’ve finished collating my invoices), but it would be more borderline if 9B-98 income doesn’t count for some reason.
I’m planning to go check with the tax office and immigration early next week before I file taxes, but in the meantime, does anyone know?