Taiwan, or the Coast Guard of the Republic of China (ROC) on Taiwan, occupies Itu Aba (Taiping) Island and regularly patrols the nearby Zhongzhou Reef. Both of these features are located along the northern edge of the Tizard Bank in the Spratly Islands. After first occupying Itu Aba (Taiping) Island temporarily beginning on December 12, 1946, the ROC has maintained a continuous presence there since July 1956.

The ROC also occupies the Pratas (Dongsha) Islands in the northeastern part of the South China Sea and has maintained a presence there since the 1950s.
In 2000, the responsibility for defending the ROC-occupied features was transferred from the Ministry of National Defense to the Coast Guard Administration and occupying forces were shifted accordingly.