Taiwan law requires persons. Including foreign workers. Incoming Taiwanese live and work in revenue. Taxable income to the government terms as Taiwan.

         1. If work is not completed 183 days in Taiwan in the tax year (tax year from January 1 to December 31) correctly. Tax rate 20% of total revenue. The tax allowance and no right to charge any. So if he does not work in the tax year end 183 days or more, and employers can deduct wages as tax revenue in the expanse of time to do this. There is no tax refund. And in the next tax year if work is not complete another 183 days would have to pay income tax at 20% of total revenue without tax refund as well. If you see that come July, Labor will work after falling 20% in tax year and is now in the next year if the month is not working. July (less than half) are 20% additional tax. 

          2. If working in Taiwan up to 183 days taxable at the rate of 6% net income. This means all income in a tax allowance and expenses as a payment of $ 193,000, Taiwan. If running in the next tax year will not even reach 183 days remain in the tax rate of only 6%. If labor income working only salary of $ 15,840 each, Taiwan. And running throughout the tax year is 12 months will have total revenue amount of $ 15,840 X 12 = 190,080 Taiwan. Which is less than allowance and expenses to the Revenue Department, Taiwan has been deducted. Net income is not taxable. In fact, most Thai workers will have increased revenue by working overtime, resulting in revenue of $ 193,000 over Taiwan. Income that exceeds the net income tax. ;

          3. Department of Revenue, Taiwan set to file a personal income tax in the month. May of the next tax year, so if the employer tax and the Revenue was delivered. If a tax refund of taxes last year. Employer for payment of excess tax rebate from the Revenue Department about the month from July to October of the next tax year.