What's the difference? Do you mean that Taiwan's claim is purely on paper and they actually admit it's Philippines territory because they did nothing to vessels around?
Also, according to Wikipedia page [1]:
> The Republic of China (ROC), which ruled Mainland China before 1949 and has been confined to Taiwan since 1949, also claims all of the Spratly Islands.
and under "Military occupations":
> Occupied by Taiwan (ROC)
> Centre Cay, Zhongzhou Reef
> Itu Aba Island, Taiping Island