Online filing is convenient for foreigners’ individual income tax payments and refunds
With tax filing season coming in May, the National Taxation Bureau of Kaohsiung, Ministry of Finance would like to remind foreign taxpayers filing 2022 annual individual income tax to please make more use of the Ministry of Finance's electronic tax return service (https://tax.nat.gov.tw), which provides an electronic settlement system for foreigners’ individual income tax settlement filing.
The Bureau explains that tax bills can be paid in cash, chip financial cards, credit cards, and current (savings) deposit accounts. The various ways to pay the tax are explained as follows:
| Tax Payment Method | Explanation |
| Cash | Payments can be made to financial institutions that collect taxes (post offices do not collect taxes). For cases with tax amounts less than NT$30,000, payment can be made in cash at convenience stores such as 7-Eleven, FamilyMart, Hi-Life, and OKmart during the payment period. |
| Chip Financial Card |
Use the electronic settlement system for foreigners' individual income tax returns or go to the online tax payment service website (website: https://paytax.nat.gov.tw) to pay tax online by inserting the card for instant debit. |
| Credit Card | Use the electronic settlement system for foreigners' individual income tax returns to pay tax by credit card held by yourself or your spouse. |
| Current (Savings) Deposit Account | Use the certificate as the passcode to pay tax through the electronic settlement system of foreigners' individual income tax returns and use your current (savings) deposit account in a financial institution or postal institution to pay tax immediately. |
For a tax refund, the foreign tax obligor himself/herself, spouse, or one of the declared dependents can apply for a "direct transfer tax refund" from an NTD deposit account at a financial institution (including a post office). The deposit account information from the previous tax year (2021) can also be used to file a successful tax return and remit it directly to the system. Tax refunds will be credited directly to the account, so taxpayers need not worry about lost, damaged, or expired tax refund checks that need to be replaced or extended. Furthermore, it saves taxpayers from having to go to financial institutions in person to withdraw the money.
To use the deposit account for the previous tax year (2021), taxpayers should insert their foreigner's natural person certificate, electronic certificate, "health insurance card and password" or "UI No. for Foreign Nationals + "passport number/residence card number/permit number" + "date of birth" plus "inquiry code" to log in to the foreigner's electronic income tax filing system and click on the "Tax Payment (Refund)" tab to use it directly.
The Bureau would like to remind taxpayers that, in order to successfully complete the filing, tax payment, and tax refund operations, please pay attention to whether the uniform ID numbers of the taxpayers and spouses are the same as the uniform ID numbers kept by credit card holders or financial institutions (including post offices), to avoid failure to obtain authorization or debit (refund) failure, resulting in incomplete filing and loss of rights and interests.
If there are any questions, please call the toll-free number at 0800-000-321, or visit the Bureau's website (https://www.ntbk.gov.tw) and use the IRS Smart Customer Service "IRS Little Helpers" to make inquiries online.
Provided by: Collection and Information Management Division
Contact:Ms. CHEN Phone:(07)7256600 ext. 7680
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=040cfbffca2c4d549ae61350011b8b1c