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Q6: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 R.O.C.?

Answer: 

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 meets one of the following requirements:

(1)Who stays in the R.O.C. for 31 days or more in a calendar year.

(2)Who stays in the R.O.C. for 1 day to 30 days in a calendar year, and the center of vital interests for personal and economic relations is in the R.O.C.

The center of vital interests shall be determined by giving overall consideration to factors, such as: the individual’s family and social relations; the individual’s occupation; the individual’s political, cultural, or other activities; the individual’s place of business; the place from which the individual administers properties; and other relevant factors.(Refer to 2., Article 6, Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income.)

the following reference principles should be considered:

  1. Who is eligible for social welfare, such as national health insurance, labor insurance, national pension insurance, farmer insurance, etc.
  2. Who has a spouse or children who are minors living in the R.O.C.
  3. Who runs a business(es), provides professional services, administers properties, renders services, or is appointed to be a director, supervisor, or manager in the R.O.C. 
  4. Other proof of the center of vital interests for personal and economic relations in the R.O.C.

2. An individual who has no registered residence in the R.O.C. but stays for 183 days or longer is regarded as an R.O.C. resident.

Individuals not falling into the above-mentioned categories are regarded as “non-residents of the Republic of China.”

Last updated:2023-07-06