What if I engage in professional work in the R.O.C. for the first time in 2021, but I meets the requirements with tax incentives in the following years?
Since your salary income is less than NT$3,000,000 or the total days of your stay in the R.O.C. is less than 183 days in 2021, 2022 is the first year in which you qualify for tax incentives, and the tax incentives last for 5 years (from 2022 to 2026). Therefore, the applicable years for your tax incentives are 2022 ~ 2026.