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What do “non-resident” and “resident” of the Republic of China mean?
1.
An alien who stays within the territory of the Republic of China for
less than 183 days in a taxable year is regarded as a non-resident.
2. An alien who stays within the territory of the Republic of China
for 183 days or more in a taxable year is regarded as a resident. The
period of residence of an alien in the R.O.C. is calculated according
to the entry and exit dates stamped in his or her passport. ( The
periods for pilots, flight attendants, and sailors are, in addition,
also calculated by their duty records or service records.)
Issuing Unit：National Taxation Bureau of Taipei
Publish date：2019-09-18
View Date：2019-09-18
Update Date：2019-09-18
Rate：457