How does a foreign taxpayer apply for a tax refund? What can he/she do if he/she is not able to collect the refund check in person?

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Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance stated, after the National Taxation Bureau examines the Individual Income Tax Return as per the general examination procedure and determineswhether he/she is due a refund, he/she shall receive a notification of refund.

At that time, the taxpayer needs to carry his/her ARC and passport to receive a tax refund. If a foreign taxpayer cannot collect the refund check in person,he/she will need to fill out a proxy statement to appoint an agent to do so. Thetaxpayer's signature on the proxy statement must be the same as 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 said that a foreign taxpayer also can offer NT-dollar bank or post office account information belonging to the taxpayer, spouse, or dependents filing jointly when filing the tax return. The refund will be transferred directly into that account.

If taxpayers have any questions, please make a free call at 0800-000321.We are pleased to be at your service. (Release by Individual Income Tax Section of Datun Office. Contact Ms. Chou, Ping-Wei at 04-24852934 ext. 239).

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=29ad9c1eadf54e8fb6846063fe719aaa