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Individuals are considered residents of Taiwan for tax purposes if they are either domiciled there, or spend for 183 days or longer in a taxable year. Income received in exchange for services rendered while physically present in Taiwan is considered to be Taiwan-sourced income regardless of if the payer is a local or offshore person or entity.
A national without household registration (NWOHR) is a person with Republic of China nationality who does not have household registration in Taiwan.Nationals with this status may be subject to immigration controls when entering the Taiwan Area, do not have automatic residence rights there, cannot vote in Taiwanese elections, and are exempt from conscription.
Passport must be valid for at least 6 months upon arrival; Due to the COVID-19 pandemic, starting from February 28, 2020, travelers who have stayed in Taiwan must fill out a health information card, and they will be quarantined for 14 days at the General Quarantine Administration. El Salvador: Visa required [78] [79]
ROC nationals without household registration in Taiwan (NWOHRs) are ineligible to receive a National Identification Card and their passport would not contain their National ID number. To enter Taiwan, one must, in addition to a Taiwan passport, hold one of the following documents: [5] A valid or expired entry permit affixed on the passport; or,
ROC (Taiwan) Resident Certificate 中華民國居留證 Zhōnghuámínguó Jūliúzhèng Tiong-hôa-bîn-kok Ki-liû-chèng Chûng-fà-mìn-koet Kî-liù-chṳn ; Type: Identity document: Issued by: National Immigration Agency: Valid in: Free area of the Republic of China: Eligibility: Foreign residents, unregistered nationals: Expiration
Travelling to Kinmen, Matsu, and Taiwan (as group tourists) has also been suspended since early 2020 when the COVID-19 pandemic began. [12] In September 2023, the ROC authority allowed the mainland Chinese citizens residing in Hong Kong, Macao and overseas to apply for a Taiwan Entry Permit with no quota system. [13]
The Republic of China national identification card (Chinese: 中華民國國民身分證; pinyin: Zhōnghuámínguó Guómín Shēnfènzhèng; Pe̍h-ōe-jī: Tiong-hôa-bîn-kok Kok-bîn Sin-hun-chèng), commonly known as the national identification card of Taiwan, is a compulsory identity document issued to people who hold both nationality and household registration in Taiwan. [1]
Taiwanese nationality law details the conditions in which a person is a national of the Republic of China, commonly known as Taiwan.The Nationality Act is based on the principle of jus sanguinis, children born to at least one Taiwanese parent are automatically nationals at birth.