ECCT SME-Centre

It will be the work permit that determines what a foreigner may or may not do in Taiwan. A foreigner may only undertake work within the scope of that approved in the work permit and for the employer identified in the work permit. A foreigner may, however, act as a director, supervisor, or shareholder of a company without a work permit for that company. The individual cannot, however, perform any other role within the company without first obtaining a work permit.

The ARC, in many cases, would be based on the work permit. It recognizes the limited residency rights obtained by the individual as a result of a work permit. If you cannot obtain a work permit through your company then you would need to obtain an ARC by other means in order to maintain residency in Taiwan.