Mike is a Singaporean, he came to Taiwan to learn Mandarin on 5^th March, 2018. After the course ended on 30^th of June, Mike found a job in Taipei which is a Singapore company. Mike started to work on 1^st of July, after he received the working permit.

 

The company dispatched Mike to the Thailand branch for business trip on 8^th of September, he back to Taiwan on 3^rd of November, and continue to stay in Taiwan until 31^st of December.

 

 

To calculate the number of days stayed in Taiwan, whether the reason is dependent, studying, working or traveling, should be calculated in the number of days stayed in Taiwan (the actual number of days stayed). According to the regulation of Administrative Procedure Act Articles No.48 Section No.2, mentioned that the first day in Taiwan does not count as the number of days stayed in Taiwan, but the last day in Taiwan will be counted. It means that the arrival date does not count as the number of days stayed in Taiwan, but the departure day counted as the day stayed in Taiwan. For the ones that departure multiple times in a year, day of residence should be accumulated.

 

According to the description of preceding paragraph, the total number of days that Mike stayed in Taiwan is 245 days, that is 187 days (from 6^th of March to 8^th of September) adding 58 days (from 4^th of November to 31^st of December). Mike is a resident mentioned in the Income Tax Act.

 

 

If you have any questions about the quotation and procedure, or need further information, please refer to our firm's official website: www.bycpa.com. You may contact us by email: enquiries@bycpa.com, or communication applications (WhatsApp, Line, WeChat, Phone number +852 6114 9414), or feel free to contact our professional consultants.

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