An alien shall obtain an income tax certificate from this Administration before his or her departure or upon application for his or her exit permit or for a visa extension of stay.
外侨离境前或申请延期居留时，应向各居留地所在之国税局办理所得税纳税证明书，始可向入出境管理机关申请出境或延期居留。
However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.
也有例外作为税务法的特殊储蓄目的居民仍可被允许申报某种收入。
However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.
也有例外作为税务法的特殊储蓄目的居民仍可被允许申报某种收入。
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