|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 ROC?|
The National Taxation Bureau of the Northern Area, Ministry of Finance indicated that 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 ROC. Alien taxpayers are divided into "Non-Residents of the ROC" and "Residents of the ROC" based on their length of stay. 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 frequently stays in the ROC is regarded as an ROC resident.
(2) An individual who has no registered residence in the ROC but stays for 183 days or longer is regarded as an ROC resident.
Individuals not falling into the above-mentioned categories are regarded as “non-residents of the Republic of China.”
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