Hong Kong applicants have obtained Taiwan status and have paid taxes in Hong Kong in that year. Do they still have to declare and pay taxes in Taiwan in that year?
Answer: If you have a Taiwan ID card, unless it can be proved that the focus of life is not in Taiwan (the objective standard is probably that there is no health insurance in Taiwan), your global income will be taxed, but overseas (such as Hong Kong) income is 6.7 million Taiwan dollars deductible. If tax is still payable after deduction, the amount of overseas income that has been taxed in the country of origin can be used for tax deduction in Taiwan