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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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The method of computation of income tax in the case that income tax was initially paid and filed while the alien had stayed less than 183 days, and then the said alien continued to stay for more than 183 days in the same taxable year
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  If the alien left the Republic of China after he or she had been taxed at the flat rate for non-resident status, and then returned in the same taxable year and continued to stay in the ROC up to 183 days or more, the tax payable for that year should be reassessed at the progressive rate for resident status. Tax previously paid could be credited.
 
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