Nonetheless, de facto, they are independent. And if you'd glance back at my comment, I deliberately referred to it as "assimilating with mainland China" to pay lip service to them seeing themselves as the true government of China, in an attempt to avoid this very nitpick.
The Taiwanese government has never formally declared itself independent from the mainland. Such a declaration would likely cause the PRC to invade.
https://en.wikipedia.org/wiki/1992_Consensus