For any alien having income from sources in the Republic of China, individual income tax shall be levied on the income derived from such sources in accordance with the Income Tax Act of the R.O.C.. The alien taxpayers are divided into "Non-Residents of the R.O.C." and "Residents of the R.O.C." based on their length of stay. The following are the different ways for aliens to file income tax returns. (1)"Non-Residents" of the Republic of Chinaa. a.For an individual who stays in the Republic of China not more than 90 days within a taxable year (Jan. 1st to Dec. 31st), the income derived from sources in the Republic of China shall be withheld according to the withholding rate and paid at the respective sources. Thetaxpayer need not file an income tax return. b.For an individual who stays in the Republic of China over 90 days but less than 183 days within the same taxable year, individual income tax shall be declared and computed according to the withholding rate on his remuneration derived within or outside the Republic of China for his services rendered in the R.O.C.. (2)"Residents" of the Republic of China. An individual who stays in the Republic of China for 183 days or more within a taxable year is regarded as a resident and the individual income tax shall be declared and assessed by a progressive rate on the amount of his net consolidated income (taxable income) which shall be the annual gross consolidated income (including the various incomes derived within the R.O.C. and the remuneration derived outside the R.O.C. for service rendered in the R.O.C.) minus the exemptions and deductions.