Is the University required to declare and withhold the payment of lecturer's income when the lecturer participates by video in the conference abroad?
A: Declaration and withholding operations shall be conducted in accordance with Article 8 of the Income Tax Act, stipulating the R.O.C. Source Income Recognition Principles (amended on 2018.01.02) and Article 4, Paragraph 3. This method is for individuals to provide electronic labor services for individuals in the R.O.C. within the territory of R.O.C. It is a labor service used through the Internet or electronic means, which is referred to as "remuneration for labor services performed within the territory of R.O.C." in Article 8, Paragraph 3 of the Income Tax Act.