What is the difference between “Resident of the Republic of China” and “Non-resident of the Republic of China” regarding the Income Tax Act of the ROC?

The National Taxation Bureau of the Northern Area, Ministry of Finance indicated that, for any aliens having “Income from Sources in the Republic of China”, individual income tax shall be levied on the income derived from such sources in accordance with the Income Tax Act of the ROC. The alien taxpayers are divided into "Non-Residents of the ROC" and "Residents of the ROC" based on their length of stay, with the following two categories of individuals regarded as “Residents of the Republic of China”: (1) An individual who has registered residence in the Household Registration Office and frequently stays in the ROC is regarded as a ROC resident. (2) An individual who has no registered residence in the ROC but stays for 183 days or longer is regarded as a ROC resident. Those not belonging to the above-mentioned categories of individuals are regarded as “Non-resident of the Republic of China”. If you have any questions, please call the toll-free number 0800-000-321.The Bureau will assign someone to serve you.