This is a key point right there. Taiwanese can basically choose to prove they are not domiciled from the looks of things.
as the things stand today, this is how it works:
- Citizens with household registration: always considered as domiciled unless the citizen him(her)self proves otherwise
- 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
- 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.
Not to mention… 1 and 2 equaling is also the norm across the globe…
Great work in disentangling these variables—these may be the best series of posts I’ve seen in a while!
Guy
Thank @afterspivak
This all started with a very nice discussion with a good lad met during a Taiwan Academy of Banking and Finance event. He is a very experience compliance officer who worked for decades in various units across the globe for HSBC, and recently came back to TW working in compliance consulting.
We spoke for like 2 hrs, and he gave me a few hints on how to deepen the research and build a “case”.
As always, laws are not difficult if you can read, and anyone can read and understand them if approaching the task with calm and determination.
I do hope the HRC of the Control Yuan will do something, otherwise they would have rejected the appeal outright, but as always, I am prepared to the usual meibanfa BS.
It could be a big case against the tax office. Many aprc or JFRC holders left Taiwan mid year and were snagged on their taxes due to the lies and bullshit regarding the 183 days
Ha! I have an anecdote about this.
Before the pandemic hit, I was away from Taiwan on government-sponsored business for several months. The agency funding this time abroad was one of Taiwan’s ministries, with a strict condition that I not return for the duration of the period abroad, which was set at exactly five months.
Before I left, I carefully calculated the dates to make sure I’d still have over the requisite 183 days in the calendar year to cover my &ss for taxes, and I ended up returning to Taiwan in early January. All this time (and of course still now) I held an APRC.
When it came to filing my tax return the following May, the worker at the tax bureau took my form, looked at my dates, and then proceeded to strike out every exemption and deduction, even though I had spent more than 183 days in Taiwan in that calendar year. I was stunned as this meant my taxes owed skyrocketed! The reasoning: since I was not present in Taiwan on December 31, the tax bureau deemed me to have departed Taiwan FOREVER. Remember I am sitting in front of her, having handed her my APRC. I told her I did not leave “forever,” I was here, I held an APRC, my address had not changed, I had paid rent for those five months away, and besides I was abroad on a contract with one of your government ministries! Nothing could persuade her. The tax implications for me were massive.
It took about a month of pleading with the other government agency (the ones who had sent me abroad) to get them to send an official memo to the tax bureau telling them I was not gone FOREVER and in fact one of the conditions of my contract was to return to Taiwan and to report at my regular job again. Finally, after this exhausting battle, I was able to get my money back.
Guy
I don’t get it. Either you spent 183 days in Taiwan or you didn’t.
What was the problem? What do you mean they thought you left forever? Why does that matter?
It’s unfortunate that it comes down to arguing with the tax officer to convince them to change their mind. Probably lots of others were in similar positions but got screwed over if they didn’t convince them otherwise.
That is exactly what I expected. And it was exactly what they claimed was not the case. If you’re not around on December 31, and you’ve been away for a few months, your status as a resident means nothing, even with 183 days under your belt, and even when you are seated in front of them holding an APRC: Sorry we have deemed that you have left Taiwan FOREVER.
Guy
I was unable to convince them otherwise. It was only when the other government agency (the one which had sent my abroad) sent an official gongwen directly to the tax bureau that they reversed course and refunded my money. Of course no apology was provided.
Guy
I don’t understand. It specifically says “reside for 183 days”
Either you were present here for 183 days or not
（二）在中華民國境內無住所，而於一課稅年度內在中華民國境內居留合計滿183天以上者。
不屬於以上所稱的個人，為「非中華民國境內居住之個人」(非居住者)。
Was this the beimen office? Some of the tax officers there are out to get foreigners. They’ll categorize overseas rental income as salary instead of AMT.
What does AMT mean?
Guy
Foreign sourced income
OK that is outside my paygrade. 
But yes I went through this lovely experience at the Taipei City Tax Bureau on Zhonghua Road.
Guy
Not calling you a liar. Some are just incompetent and this wouldn’t surprise me at all.
I spoke to a friend who is a tax agent and she said it’s total BS.
Even on a tourist visa if you stay for at least 183 days you meet the requirement
Hey I wish it was a lie. That would have then saved me a lot of grief and time as I fought this ruling. 
Guy
The problem is each tax agent can make the final decision and there’s no tax advocacy system in Taiwan to give a second look. They probably have an internal metric of total tax collected per agent and they view foreigner on APRC/ARC as transients to extract as much tax from as possible.