Item III ~ http://iff.immigration.gov.tw/ct.asp?xItem=1217227&ctNode=34333&mp=iff_en
or page 39 ~ https://www.pwc.tw/en/publications/assets/taiwan-pocket-tax-book-2015.pdf
My understanding is that it's not that they "ignore" the 18% rate but that they're permitted to trust you to stay 183 days in any given year, if they want to.
The $28,571 figure should now be $30,012 iirc.
thanks a lot guys.i finally signed that piece of paper with an extension of 2 years.anyway, as i said earlier on, if opportunity arise, then i just need to give a resignation letter.pretty simple.cheers