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What are the precautions for mainlanders' (including spouses from Mainland China) whose source of income derives from Taiwan in terms of consolidated income tax return?

1. The consolidated income tax return for Mainlanders' source of income derived from Taiwan depends on the same taxable year by number of days being a resident or temporary stayed in Taiwan:
(1) income tax return is available for the total period of 183 days residence;
(2) if the total period of residence is less than 183 days, the tax withholders is applicable while there is no need to apply for income tax return. If the income is not in the range of withholding tax, the taxpayers shall declare for income tax return, or if a spouse is residing in Taiwan by him/herself, the other spouse shall apply together as one application for income tax return.
2. For the mainlanders declaring for income tax return, shall enclose a unified card number, entry and exit records on the permit (such as the Taiwan residence permit, residence permit of entry and exit and travel permits) and other relevant documents regarding the tax shall be declared at the regional Tax Administration office of your residence or temporary stayed in Taiwan.