For an individual who stays in the R.O.C. less than 183 days within a taxable year, individual income tax shall be declared and computed according to the withholding rate on his/her income derived from sources in the R.O.C., including the remunerations derived from abroad for his/her services rendered in the R.O.C.
The withholding tax rate on salaries is 18%.
In the case that the monthly salaries in full amount are equal to or lower than one and a half times of the monthly baseline salary as assessed by the Executive Yuan, the withholding tax rate is 6% from January 1st, 2009.
Any individual staying in the R.O.C. for 183 days or longer shall file the annual income tax return of the previous year from May 1st to May 31st of the current year.
However, any individual who intends to leave the territory of the R.O.C. in the interim of the year and will not return within the same taxable year, shall file his/her income tax return around 10 days before his/her departure.
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