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According to the statement released by the National Tax Administration of Central Taiwan Province (NTACT), Ministry of Finance (MOF), payments made by an employer based on the employment contract with foreign employees may be claimed as expenses. Items such as the round trip air fare of the foreign employees with their family, contract-listed home leave vacation pay, home moving expenses, utility bills, cleaning bills, telephone bills, house rentals, and repair costs for place of residence can be excluded from the taxable income of foreign employees.




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