Tax code 91


does anyone have any information on Tax Code 91?

I think this is the part of the Taiwan Tax Code that says that you can claim low or zero taxes if you declare yourself doing specific kind of work.

OK, I just wrote something that is laughably meaningless. But I’m hoping someone will recognize something here and point me in the right direction. I’ve done some searches on the Internet – but since I don’t know what I’m looking for beyond a number (“91”) I’m coming up pretty dry

What I want to know is how much tax a foreign individual who gives a lecture in Taiwan might pay if she is only visiting.

The answer is 20%.

Obviously, when you arrange for the amount of the payment, you should definitely state that the amount you receive is after tax !! … that solves the problem nicely, and you don’t violate any laws by making such an specification.

Let the organizers of the forum (or conference) deal with the tax issues.

I am told that Article 9B (not 91) allows for a tax free exemption of up to 180,000 per year as an “honorarium”. However, companies are usually unwilling to do this. It is normally used for special guest speakers who visit the island and give a speech