Unless, of course, you’re a Taiwanese citizen and move to Taiwan during the year from another country. Then you’ll still count as a resident for tax purposes because you’re assumed to be domiciled in Taiwan.
On the other hand, a foreigner cannot be a (tax) resident in Taiwan (in the eyes of the tax bureau) unless they stay 183+ days.
It’s closely related to the issue discussed in this thread: Take action against Taiwan bank tax residency tax certificates
Should @Mataiou be successful with their complaint, I’d assume that the tax office would also need to change the treatment of foreigners in this area.