183 days working?

ROC taxes, overseas payment of taxes, withholding rates, general tax liability issues, and other tax-related matters
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183 days working?

Postby sinepythgimeht » 10 May 2006, 18:17

Do you need to work for 183 days? Or just reside in Taiwan. I am still a student so I have been here since Jan 1st, but I won`t start work until next month. So does that count for this 183 day stuff? Or is it 183 days of employment?
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Postby almas john » 10 May 2006, 18:19

It's residence. It doesn't matter what you've been doing or whether you have left the country.

Moderator's note: It is not "residence" as spoken of in the Immigration Law .... strictly speaking. It is "physical presence." In other words, it does not matter what type of visa you are/were on.

It is
"cumulative days of physical presence inside Taiwan" counted from Jan. 1 to Dec. 31.

And if you meet the criteria of having been in Taiwan over 183 days in this year, you can carry that favorable status over into next year automatically.
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Postby sinepythgimeht » 17 May 2006, 22:50

Ok so if i start work after July first, how much will the tax be? What determines it? I won;t be teaching so comparing to teachers I guess doesn't work.
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Postby ironlady » 18 May 2006, 01:44

It doesn't matter what you do.
20% if you haven't made your 183 days of having your body in Taiwan, as counted by them flipping through the pages of your passport. Any time you are not physically present is discounted, such as if you took a trip to Hong Kong for a weekend. There is a series of little boxes on the tax return form where you have to copy in the dates you entered and left Taiwan throughout the tax year, and then add up the days. The nice Tax Ladies will check your math (fair enough, they have a certain way of figuring whether a day counts or not, like when you leave and you're only there a part day. Best advice I have is make sure you have a week or more to spare just in case.)

If you make the 183 day physical presence threshold, then you are taxed at progressive rates depending on your total amount of income.
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Postby sinepythgimeht » 19 May 2006, 18:47

I know the rule of being here 183 days already. Since I have been here from January first, if I start working AFTER the 183 days, does the tax automatically start at this 'progressive' you speak of? Or will they charge me %20 tax until I point out to them that I have been here longer than 183 days.
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Postby sinepythgimeht » 19 May 2006, 18:54

I know the rule of being here 183 days already. Since I have been here from January first, if I start working AFTER the 183 days, does the tax automatically start at this 'progressive' you speak of? Or will they charge me %20 tax until I point out to them that I have been here longer than 183 days.
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Postby jlick » 30 May 2006, 14:41

You don't need to look at your passport, just ask the help desk at the foreign tax office for a printout of your entry/exit dates and copy it from there. They should be able to look it up from your ARC number, or any passport number you've used. The data should all be linked even if you've had more than one passport.

The rules for calculating presence are:

1) The day you arrive counts as one day.

2) The day you depart does not count as one day.

3) If you arrive and depart the same day it counts as one day.

4) All other full days present in Taiwan count as one day each.

Physical presence for any reason counts towards your 183 days, regardless of whether you were working or not. Even being here on a tourist visa counts. If you do not meet the requirements of 183 days presence you will be taxed at a flat 20% for that year.

If you start work before you've passed 183 days presence then your withholding will be 20%, but your actual tax rate on your tax return the following year will be the normal resident amount (i.e. you will get a refund) if you eventually pass 183 days in the first calendar year. If you start work after 183 days present then you do not have to have the 20% withholding, but most company accountants assume all foreigners start work right away, so you will have to remind them to withhold at the regular rate.
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Postby JesseD » 06 Nov 2007, 12:04

Hi everyone

I am in the same situation. I was here from January to August, mostly working in a public junior high school (tax free until next year, but that is irrelevant here, right?).

In August I left, and taught for two months in Bangkok (got conned - beware of "international schools" there - this was like the dodgiest of backstreet buxibans here) so I have just come back and started working for the same company/agent as before, but at a different - now private - high school. (Private schools are taxed, public junior High currently aren't.)

They are saying that since I left and have returned on a new ARC etc, I must pay 20% for the first six months. They do not believe that becuase I have been here for six months since January (as per the stamps in my passport) I should only have 13% (??) withheld.

---------
Does anyone know an authoritive site (preferrably government/official, and if possible in Chinese) which I could point them to, showing that 6 months presence in Taiwan makes one eligible for the regular rate?
----------

I am of course assuming (hoping) that everything I read here, tealit etc applies and I am not an exceptional case. Would appreciate any advice possible.

Thanks
Jesse
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Postby jlick » 06 Nov 2007, 12:33

JesseD wrote:They are saying that since I left and have returned on a new ARC etc, I must pay 20% for the first six months. They do not believe that becuase I have been here for six months since January (as per the stamps in my passport) I should only have 13% (??) withheld.

Does anyone know an authoritive site (preferrably government/official, and if possible in Chinese) which I could point them to, showing that 6 months presence in Taiwan makes one eligible for the regular rate?


The tax law is quite clear on this point. It is total time in the country in a calendar year. Your visa status does not matter. I would recommend you ask your employer to ask the withholding desk of the local tax office for advice. They are usually pretty good about these questions.
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Postby JesseD » 06 Nov 2007, 15:54

Thanks James.

I'll ask them to phone the withholding desk.

It is frustrating that I need to tell a reputable company, which services most high schools the law, but I will :-)

Thanks
Jesse
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