Originally Posted by
Argoat
And again wrong. Official stance is that Taiwan is independent and therefore there is no need to declare independence.
The ROC has yet to officially renounce a claim over the mainland. The most we have is unofficial political statements by Lee Teng-hui and (DPP/non-KMT successors) that they won't contest CCP sovereignty over the mainland, but the steps to formally renounce the claim (e.g. amending the constitution via the Legislative Yuan and a referendum) haven't been taken.
This is only peripheral to whether or not Taiwan is independent, the PRC view that such a renunciation is a precursor to a declaration notwithstanding.