For Gold Card holders who meet the requirements for tax incentives, does their overseas income need to be included in the basic income tax amount?

If a Gold Card holder meeting the tax benefits 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 of NT$7,500,000 (as of 2024), he/she shall still file the income basic tax return.