Taiwan - For individuals who reside overseas and have been moved out of a registered residence in the Republic of China, the tax withholder shall withhold the income tax payable in accordance with prescribed withholding rates for non-residents

For individuals not residing within the territory of the Republic of China（hereinafter referred to as non-residents）but who have earned income within the territory of the Republic of China, the tax withholder shall withhold the income tax payable in accordance with prescribed withholding rates.

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