Taiwan's Ministry of Finance has issued a notice explaining that aliens staying in Taiwan for at least 183 days within a taxable year can file their taxes online.
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Aliens Staying Over 183 Days Can File Taxes Online
The National Taxation Bureau of the Northern Area (NTBNA), MOF, stated that aliens residing in Taiwan, even without household registration, will be recognized as "residents of the Republic of China" if they have stayed in Taiwan for at least 183 days within a taxable year. …