The method adopted to compute income tax in the case that income tax was initially paid and filed while the alien had stayed less than 183 days, and then the said alien continued to stay for 183 days or longer in the same taxable year
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.