If I may… Complete Guide to Opening a Rep Office 2011 Update
There is no minimum salary requirement for repo offices. Don’t waste money talking to accountants. There’s no need.
Non legal opinion: You can get away with not paying yourself and not filing taxes, but it will come back to bite you if you want to apply for a work permit or extend your rep office ARC in the future because these procedures require a form from the tax office declaring you filed taxes the previous year. If you leave Taiwan for more than half a calendar year this gets reset, in theory, but I’d say it’s still a gamble.