# APRC and 183 days **URL:** \ **Category:** Taxes\ **Created:** [February 11, 2012, 2:32pm UTC](https://tw.forumosa.com/t/aprc-and-183-days/70160 "2012-02-11T14:32:19Z")\ **Posts on this page:** 1\ **Showing post:** 24
**Author:** ![qwert\_zuiop](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/qwert_zuiop/32/87708_2.png) [@qwert\_zuiop](https://tw.forumosa.com/u/qwert_zuiop)\ **Post date:** [September 20, 2023, 11:58am UTC](https://tw.forumosa.com/t/aprc-and-183-days/70160/24 "2023-09-20T11:58:17Z")
> [@thaliajdf](#): > > Do you know if you qualify for tax refund for the following year if you are having 18% withheld as an APRC holder? It depends on how many days you stayed in Taiwan. The tax office current “rule” is that foreigners will only become a tax resident after staying in Taiwan for 183+ days in a particular year. As far as I know, it doesn’t make a difference whether one has an ARC, APRC or neither. Also see this thread - user @Mataiou has filed an official complaint about this issue. > [@Take action against Taiwan bank tax residency tax certificates](https://tw.forumosa.com/t/take-action-against-taiwan-bank-tax-residency-tax-certificates/228635/155): > > I am having a hard time with this, but unfortunately there is a loophole here. CRS and tax withholding have 2 separate standards here, so there is asymmetry. Banks are required to withhold the tax on interest when the interest is paid, or incur in immediate fines. This matter is not regulated by the FSC, but by the Tax Bureau and so refer first to the Income Tax Act and in particular to Standards of Withholding Rates for Various Incomes by the Ministry of Finance. Art. 7 of the Income Tax Ac… > [@Take action against Taiwan bank tax residency tax certificates](https://tw.forumosa.com/t/take-action-against-taiwan-bank-tax-residency-tax-certificates/228635/182): > > as the things stand today, this is how it works: > > 1. Citizens with household registration: always considered as domiciled unless the citizen him(her)self proves otherwise > 2. NWOHR and foreigners (both PR and not), but with an ARC/TARC and permit to stay longer than 1 yr: always considered as not domiciled, so every year need to prove their 183 days residence in TW > 3. foreigners without ARC or with permits to stay less than 1 yr: here really not much to comment, if a foreigner stays more than 90 days has to pay taxes in TW too as a non-resident, so either need to prove that the residence was less than 90 days not to pay taxes or more than 183 days to pay with resident rate. Mainly students and working holiday visas are in this. > > However, 1 and 2 should be equal as per logic and anti-discrimination. --- _[View the full topic](https://tw.forumosa.com/t/aprc-and-183-days/70160)._