Does a foreign special professional meeting the requirements of the tax incentives for foreign special professionals need to file his/her income basic tax return?

If a foreign special professional meeting requirements obtains the income set forth in Subparagraph 1, Paragraph 1, Article 12 of the Income Basic Tax Act in such applicable tax year, such income may be excluded from the income basic tax. However, if he/she obtains other kinds of basic income other than overseas income (such as income derived from securities transactions), and the sum of such income and the net taxable income exceeds the threshold (NT$6,700,000 from the tax year 2021), he/she shall still file the income basic tax return.