| 1. These directions are specially adopted by the Ministry of Education (hereinafter referred to as the MOE) for the purpose of increasing interactions between outstanding international students, who have graduated from universities/colleges, and domestic industrial, academic & research circles, thus strengthening international connections, cultivating international talent resources and executing the regulation of Paragraph 1 of Article 11 in the MOE Regulations Regarding International Students Undertaking Studies in Taiwan.
2. International students, who have any of the following qualifications, have acquired agreement documents (including internship contents, subsidies, duration, etc.) from the intended internship organization pursuant to the next direction below and have been recommended in writing by their instructors or department chairs, may submit an application for internship to the school within the time limit regulated by the school.
(1) International students who have completed a master degree (or above) in the semester of graduation, and have never deferred/withdrawn study or postponed graduation during their period of study and have reached at least 85 in grade average of all the academic years or academically ranked in the top 20% of the class.
(2) International students who have completed a bachelor degree in the semester of graduation, have never deferred/withdrawn study or postponed graduation during their period of study and have reached at least 80 in grade average of all the academic years or academically ranked in the top 20% of the class.
(3) International students who have won a prize in any national/international contest or science fair during their period of study.
3. Organizations that provide international student graduates with internship (hereinafter referred to as the internship organizations) shall have any of the following qualifications:
(1) Newly-established domestic enterprises/foreign direct investment companies that have revenues of at least NTD10 million for the most recent year or capital of at least NTD5 million.
(2) Newly-established Taiwan branch companies of foreign companies that have revenues of at least NTD10 million annually or working capital of at least NTD5 million.
(3) Taiwan offices of foreign companies (except financial service industries) that have procurement records of at least USD1 million.
(4) Free trade zone business designated in Article 3, Subparagraph 2, of the Act for the Establishment and Management of Free Trade Zones.
(5) Juridical persons, charged by competent authorities of each industry, that have more than NTD5 million of business expenses for the most recent year.
(6) Foreign chambers of commerce.
(7) Enterprises or juridical persons that provide college students with off-campus internship programs or have signed industry-academy cooperation contracts.
4. Universities/colleges shall appoint relevant agencies to assist with providing outstanding international student graduates with internship opportunity and information.
5. Universities/colleges shall review international student graduate applications for internships pursuant to these directions, make a list of their names (if the internship organizations are qualified), ascertain that the internship is relevant to their majors, and apply for an internship permit to the MOE. They must also submit the following documents before June 20 and December 10 of the year (late applications will not be accepted):
(1) Application form.
(2) List of international student graduates who have applied for internships.
(3) Transcripts of all semesters of the international students applying for internship and internship agreement documents from the intended internship organizations.
(4) Related evidential documents of the internship organizations:
i. For enterprises, company registration certificates or business registration certificates, photocopies of the annual profit-seeking enterprise income tax returns for the most recent year or procurement records and other related photocopies shall be submitted. But if the internship organizations are Taiwan offices of newly-established enterprises or financial service industries, photocopies of the annual profit-seeking enterprise income tax returns for the most recent year can be exempted.
ii. For juridical persons charged by competent authorities of each industry, photocopies of proof of legal establishment, articles of incorporation and other related photocopies shall be submitted.
iii. For foreign chambers of commerce, formal invitations from the chambers shall be submitted.
iv. For enterprises or juridical persons that provide college students with off-campus internship programs or have signed industry-academy cooperation contracts, photocopies of internship or industry-academy cooperation contracts and other related photocopies shall be submitted.
(5) Related screening records from the schools.
The MOE may review schools’ applications in consultation with competent authorities of the internship organizations if necessary. The schools shall follow the MOE’s screening results and assist international students whose applications have been approved with residency and other related procedures. The approval or denial of the residency shall be decided by the responsible authorities; graduated international students may not reside in Taiwan based on the internship approval documents issued by the MOE.
6. Internship organizations that accept international student graduates may not violate public order or good ethics, jeopardize national security, public welfare and national health or have risks of serious occupational fatality or injury. They shall purchase accident and other related insurance for international students according to the internship contents and types.
The internship organizations shall sign internship contracts with the international student graduate interns to specify mutual rights and obligations.
7. The duration of each internship permit for international student graduates is 6 months. Students who need to continue internship after the duration is complete shall submit an internship extension application stamped by their internship organizations to the schools one month before the duration is complete. After approval of the extension by the schools, international students shall take the stamped applications with the school’s official seals to their local service centers of the National Immigration Agency to proceed with residency extension.
Each international student may apply for duration extension once, up to one year after graduation at most.
During the internship, the international student graduates shall submit internship reports stamped by the internship organizations to the schools every three months for the schools’ references of approval or denial of internship duration extension.
8. Regardless of internship approval by the MOE, if the international students cannot graduate as scheduled and violate Direction 2, the schools shall immediately inform the MOE, and then inform the local service centers of the National Immigration Agency to annul their residency permits after MOE’s annulment of the internship permits.
9. During the internship, the international student graduates shall comply with domestic laws, decrees and regulations. They may not switch to another internship organization without the MOE’s approval or the schools’ knowledge, and they may engage in any work inconsistent with the nature of the internship.
The internship organizations shall immediately inform the schools of graduated international students who violate the direction mentioned above. The schools shall immediately inform the MOE of any violation ascertained following investigation. The schools must then inform the local service centers of the National Immigration Agency to annul their residency permits after MOE’s annulment of the internship permits. If the schools are proved to fail to handle or neglect related matters, the MOE, upon consideration of the circumstances, may defer the schools’ internship applications of graduated international students for the next year or decrease the internship quota of graduated international students.
10. If there is unlawful conduct by the internship organizations that affect the rights of graduated international students, the graduated international students, after reporting to the schools and the information is deemed true after investigation, may terminate the internship contracts with the internship organizations. The schools shall assist the graduated international students with switching to another internship organization and inform the MOE and the local service centers of the National Immigration Agency.
If an international student graduate experiences problems adapting or performs poorly, and this information is ascertained following investigation by a college or university, the internship organization may terminate the internship contract with the international student graduate. The schools shall inform the MOE, and then inform the local service centers of the National Immigration Agency to annul their residency permits after MOE’s annulment of their internship permits.
11. When paying the graduated international students subsidies during their internship, the internship organizations shall withhold income taxes pursuant to the Income Tax Act. Any graduated international student, who resides in Taiwan for at least 183 days in a taxable year, shall file individual income tax return.
12. All international student graduates shall join in the National Health Insurance pursuant to the National Health Insurance Act during their residency in Taiwan.
13. The MOE may visit the schools or internship organizations regularly or irregularly, and commend well-performed enterprises, juridical persons and schools in public.