If the operating revenue of foreign profit-seeking enterprise is priced in a foreign currency and the enterprise has filed the Business tax returns, the total sales amounts in Business tax returns should be used to calculate. As to the operating revenues which are not subject to the scope of business tax levy by the R.O.C, the annual average foreign exchange rate announced by the Bank of Taiwan for the closing prices on spot buying rate on the last day of every month in the same year of the operating revenue should be used to convert its amounts into New Taiwan dollars.If there is no spot buying rate in currencies listed in the Bank of Taiwan, cash buying rate shall be adopted. The annual average foreign exchange rate should be rounding to the 5th decimal place. As to the costs, expenses, non-operating revenues, non-operating expenses, taxable income and tax payable, should use the same exchange rate as the operating revenues adopted to covert each amounts of them into New Taiwan dollars.

If the operating revenue of foreign profit-seeking enterprise is priced in a foreign currency but the enterprise does not file the Business tax returns, the annual average foreign exchange announced by the Bank of Taiwan for the closing prices on spot buying rate on the last day of every month should be used to convert the amount into New Taiwan dollars. The same foreign exchange rate should be applied to the operating revenue, costs, expenses, non-operating revenues, non-operating expenses, taxable income and tax payable. If there is no spot buying rate in currencies listed in the Bank of Taiwan, cash buying rate shall be adopted. The annual average foreign exchange rate should be rounding to the 5th decimal place.