Hello there. I work as a software product manager in Taiwan.
I have been in Taiwan since 1 November 2017. I have work permit and ARC till end of 2019
This year (June 2019), I’m planning to quit my job since I have other remote (freelance) job in hand.
I was wondering if I leave Taiwan on July 4th or 5tth, would I be completing my 183 days quota to be able to get the lowered tax for the days I worked here. During Chinese new year, I went home for 3 weeks (about 21 days). Will this affect the 183 days rule? Should I be physically present in Taiwan for a total of 183 days? Which would mean I would have to leave Taiwan around the end of July.
In that case, if I leave my job and get an extended ARC for job search, will it count? or only days with a working permit, or work would count?
Please help as I have to make this decision faster. Any help would be appreciated. Thanks in advance.
Welcome to Forumosa.
The 183 days are per calendar year, they do not have to be continuous. If you are physically present for 183 days of the calendar year, you are a tax resident (with the lower tax rate) for the tax office. They do not care about the status of your ARC.
Yes.
Yes.
No, all days count.
What Ma3xiu1 said.
Here’s some rough math,
Days from Jan 1 to May 30 (today): 149
Days you were overseas: 21
Your days in Taiwan so far this year: 128
So, between May 30 (today) and December 31, you need to stay 55 more days to get to 183 days. As Ma3xiu1 said, days do not have to be continuous. You can leave tomorrow and come back in November - as long as you stay 55 more days this year, you’re fine.
To get real numbers for the above, you can apply for a Record of Entry and Exit document from the National Immigration Agency. It will tell you how many days exactly your New Year trip was from their perspective.
The day you arrive does not count.
The day you depart counts.