National Taxation Bureau of the Central Area, Ministry of Finance stated that if the alien left the R.O.C. after he/she had been taxed at the flat rate for non-resident status, and then returned in the same taxable year and continued to stay in the R.O.C. up to 183 days or longer, the tax payable for that year shall be reassessed at the progressive rate for resident status. Tax previously paid will be credited.

For questions or concerns, you are welcome to visit the website of the National Taxation Bureau of the Central Area, Ministry of Finance (http://www.ntbca.gov.tw), or dial the toll-free phone number 0800-000-321. We will serve you with all sincerity.
（Provided by Miss Huang Shin-Yi, Individual Income Tax Section, Tel No. 04-23051116 Ext. 215）