Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance stated that after the National Taxation Bureau examines the Individual Income Tax Return of a foreign taxpayer in accordance with the general verification procedures and determines whether he/she is due a refund, he/she shall receive a notification of refund and will need to bring his/her ARC and passport to claim the refund.

If a foreign taxpayer is unable to collect the tax refund check in person, he/she will need to fill out a proxy statement to authorize an agent to collect it on his/her behalf. The taxpayer's signature on the proxy statement must match the one on the passport. Furthermore, a photocopy of the ARC and the page in the taxpayer's passport bearing his/her signature should be attached for reference.

The Datun Office further stated that when applying for a tax refund, a foreign taxpayer may also provide NT-dollar bank or post office account information belonging to the taxpayer, spouse, or dependents filing jointly. The refund will be directly transferred into the provided account.

If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Datun Office, Individual Income Tax Section, Ms. Lin Tzu-Jung
Tel: (04)24852934 ext. 239.