According to the regulations of the Employment Services Act, employment for foreigners in Taiwan follows a "permit system", requiring them to apply for permission from the Ministry of Labor. If a foreigner with family or permanent residency applies for a job using a personal work permit issued by the Ministry of Labor, employers must check the foreign resident permit, the original work permit, and family registry information before hiring. For new residents, hold resident visa not requiring to apply for a work permit from the Ministry of Labor according to the law,

Long term construction project ( over 1 year) shall use Percentage of completion method to calculate profit. Cost recovery approach can only be used when the profit is incalculable(Note).