My friend did a commercial about 8 months ago. He told them that it was to be under the table and he did not want any record in fear of ARC complications. None the less he got a tax slip for a lousy 8000nt. Should he show the slip at the tax office and go to get his new ARC? or just pretent this slip never existed and claim just his school?
Granted, I am a newcomer here in Taiwan, with only 31 years in residence. I have extensive experience in dealing with the Employment Services Act, ROC Income Tax Law, Immigration Law, and other statutes that affect foreigners.
In regard to your question, I do not see the problem.
If you have income, then of course you should report all of it when you file your taxes in May of each year.