1.Employers employing foreigners to engage in manufacturing or wholesale work, their capital or turnover volume must comply with the provisions of Article 36 of the “Qualifications and Criteria Standards for Foreigners Undertaking the Jobs Specified under Subparagraphs 1 to 6, Paragraph 1, Article 46 of the Employment Service Act.” Please submit the Company Establishment (Change) Registration Form for the proof of capital and submit the Profit‐seeking Enterprise Annual Income Tax Return (Profit, Loss, and Tax Calculation Table) declared annually or the “Declaration of Sales and Business Tax” declared monthly (every other month) for the proof of turnover volume (Forms 401, 402, 403, or 405).
2.Through the interfaced data between the Ministry and relevant units, the submission of the proof of turnover volume for the application cases from September 1st of the current year to May 31st of the following year may be exempted; however, depending on the circumstances of individual cases, the employer might be asked to submit the document.