183 Day Income tax rule and when to apply for rebate

Legal Taxes
1

Hi,
I know this question has already been answered on this forum so apologies or asking again. My employer is adamant tax residency starts on the day your ARC is issued, so I want to double check!

My situation: I arrived in Taiwan in the middle of January and have a contract until the end of July. I want to leave then, as I have a better offer elsewhere. However, my employer is trying to convince me to stay so I can claim a tax rebate next year.

Question 1: From what I’ve read, the tax office will use the landing stamp in my passport to determine my first day of residence. This means that, by the time I leave in early August, I will be entitled to the tax rebate as I will have been here over 183 days. Is this correct?

Question 2: How long before leaving can I process my taxes?

Thank you!

2

Any individual staying in the R.O.C. for 183 days or longer shall file the annual income tax return of the previous year from May 1st to May 31st of the current year.
However, any individual who intends to leave the territory of the R.O.C. in the interim of the year and will not return within the same taxable year, shall file his/her income tax return around 10 days before his/her departure.

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3

The ARC has nothing to do with it. They count the days you’re actually present in Taiwan during the calendar year (excluding the day you arrive but including the day you leave).

4

Thank you!

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