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?
The National Taxation Bureau of Northern Area, Ministry of Finance indicated that 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 an ROC resident, regardless whether his or her stay in the ROC is less than 183 days.
2. An individual who has no registered residence in the ROC but stays for 183 days or longer is regarded as an ROC resident.
Individuals not falling into the above-mentioned categories are regarded as “non-residents of the Republic of China.”
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