What Is My Residency Status?
There are two kinds of residency status for tax purpose, "Resident" and "Non-resident".
An alien who doesn't have household registration in Taiwan must stay over 183 days in a taxable year(income year) to be a "Resident".
The days will be counted no matter what kind of reason for which you stay.
If you enter and depart from Taiwan repeatedly, the days will be accumulated but the each first entry date won't be counted.
Additionally, the residency status will be reassessed each year.
It means the resident days should be recalculatedafter each January 1st.
Residency status is an important factor when you file individual income tax.
Please mind your residency status before filing tax.