For foreigners who have left the R.O.C. with tax paid based on non-resident tax rate but returned to the R.O.C. later and stayed for more than 183 days in the taxable year, their tax to be paid should be recalculated based on the tax rate of residents. The tax paid previously may be deducted from the final tax due.
Taipei:
250 Zhong Shan N. Rd., Sec. 5, Taipei 111, Taiwan
Telephone: +886 2 2882-4564
Taoyuan:
5 De Ming Rd., Gui Shan District, Taoyuan City 333, Taiwan
Telephone: +886 3 350-7001
Jihe:
3F-8F, No.130, Jihe Rd., Shihlin District, Taipei City 111, Taiwan
Telephone: +886 2 2882-4564
Kinmen:
105 De Ming Rd., Jinsha Township, Kinmen County 890, Taiwan
Telephone: +886 82 355-233
Michigan Location:
Gilbertson Hall, Saginaw Valley State University, 7400 Bay Road, Saginaw, MI 48710 U.S.A.
Telephone: 1-989-964-2497 (U.S.)
Telephone: +886 2 2882-4564 (Taiwan)
