Can my new employer apply for new work permit & ARC while i am still working?

can my new employer apply for a new work permit and ARC, while I am still working with the current employer, while I am planning to leave the current employer after Chinese new year, Can I get the Work permit and ARC before the Chinese new year?
note: I can’t have the termination letter before the Chinese new year.

maybe yes.

When does your current contract terminate?

Employment Service Act

Article 53
Should an employed foreign worker have to transfer to a new employer or be employed for two or more employers within the duration of the employment permit, the new employer(s) shall apply for permit therefore; in case of transfer to a new employer, the new employer shall submit upon such application the relevant document(s) certifying the termination of the previous employment.

While a foreign professional worker works in Taiwan, can he or she take up other jobs?

My current contract terminate on 1/31 2020

And your new contract is from 2/1 2020? Then, it is not a transfer or employed by 2 employers, and I think there is no problem.

Yes my new contract is from feb 3 2020
But the rule artical says Need employment leave certificate to apply of work permit by old employer

your current contract till 1/31 cannot be the certificate of the employment termination?

Oh my current contract that can also be represented as my termination of employment right !

My answer to this would be no. For concurrent employment they need a certificate of termination.