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::: ※Location：About TNTA > Income Tax Guide for Foreign Taxpayer
* Taipei National Tax Administration, Ministry of Finance-Definition of taxable year
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Computation of residence
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  The computation of the period of residence of an alien in the ROC is based on the dates stamped on his or her passport (excluding the date of arrival and including the date of departure). If an alien enters and exits this country a number of times within a taxable year, the period of residence shall be the total number of accumulated days.
 
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