A:
(1) Lecture fee: Experts and scholars will be invited to give lectures in public gathering places without fixed venues, time and target audience. (180,000 tax-free: 9B)
(2) Hourly fee: Although the course is called a lecture, it is held on a regular basis because of the nature of the lecture. (Salary income: 50).
(3) The hourly fees paid to public and private institutions, organizations, institutions, and schools of all levels for conducting training courses, seminars, and other activities of similar nature, and employing lecturers to teach the courses, are income from salaries and wages as described in Article 14, Paragraph 1, Class 3 of the Income Tax Act. (In accordance with Letter Tai-Tsai-Shui No. 14917 from the Ministry of Finance on 1985/04/23)