中華民國102年5月19日星期日 May 19, 2013 Sun.
Press Releases Statements
What is the difference between “residents of the Republic of China” and “non-residents of the Republic of China” regarding the Income Tax Act of the ROC?
（Taoyuan）National tax administration of northern Taiwan province （NTANT）indicated, the following two categories of individuals are regarded as “residents of the Republic of China”:
1. An individual who has registered residence in the Household Registration Office and frequently stays in the ROC is regarded as a ROC resident, regardless whether his or her stay in the ROC is less than 183 days.
Individuals not falling into the above-mentioned categories are regarded as “non-residents of the Republic of China”.
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分 網： Taxation