The method of computation of income tax in the case that income tax was initially paid and filed while an alien had stayed less than183 days, and then the said alien continued to stay for more than 183 daysin the same taxable yearBeigang Office, National Tax Administration of Central Taiwan Province, M.O.F. expressed: If an alien left the Republic of China after he or she had been taxed at theflat rate for non-resident status, and then returned in the same taxableyear and continued to stay in the ROC up to 183 days or more, the taxpayable for that year should be reassessed at the progressive rate forresident status. Tax previously paid could be credited. If taxpayers have any questions, they may call the toll-free line0800-000321for Tax offices or use the line available at the homepage of theNational Tax Administration of Central Taiwan Province, M.O.F.(http://www.ntact.gov.tw). Our institute will serve you whole heartedly.