Refunds for 2023 Alien Individual Income Tax Begins!


Regarding the 2023 alien individual income tax refund applications submitted online, taxpayers who have filed tax returns online and opted for “direct tax refund” by May 15, 2024, will receive their refunds first on August 1, 2024; and those who chose “refund by check” will receive their refunds consecutively starting from August 2024. Since the checks are valid for one year only, taxpayers are advised to cash them promptly to safeguard their rights and interests.

The National Taxation Bureau of Kaohsiung, Ministry of Finance, further explained: taxpayers who receive an "account payee only check" for their tax refund can either cash it at the Kaohsiung Branch of the Bank of Taiwan or deposit it into their own financial banking account; and those who receive a "crossed check" can not cash it but may deposit it into their own financial banking account or endorse it to another person's financial banking account. However, it is important to note that all tax refund checks, both account payee only and crossed, must be cashed within one year from the issuance date. Failure to do so will result in the financial institution ceasing payment, requiring taxpayers to complete an “Application for Reissuance of the Tax Refund Check”. Taxpayers can cash the refund checks only after they have been reissued by the tax collection authority.

The Bureau advised taxpayers receiving refunds for alien individual income tax to use TWD (NT$) deposit accounts for direct transfers. As a safe and convenient option, this avoids the necessity of visiting both the National Taxation Bureau and financial institutions, thus saving them from waiting in queues to cash refund checks and alleviating concerns about checks expiring or being lost. If you have any concerns regarding the tax refund method or schedule, please feel free to dial the service line (07)7256600 Ext. 7222-7223 and 7225-7227, and someone will serve you.

Tax Refund Date Tax Refund Method Applicable subjects(whose tax refund has been approved)
August 1, 2024
(he 1st batch)
Direct tax refund Those who have filed tax returns online between May 1 and May 15, 2024
At the end of August, 2024
(the 2nd batch)
Refund by check Those who have filed tax returns online between May 1 and May 15, 2024
September 11, 2024
(the 3rd batch)
Direct tax refund (1) Those who have filed tax returns online between May 16 and May 31, 2024
(2) Those who have filed tax returns by paper or media between May 1 and 31, 2024.
At the end of September 2024
(the 4th batch)
Refund by check Those who have filed tax returns online between May 16 and May 31, 2024
At the end of October 2024
(the 5th batch)
Refund by check Those who have filed tax returns by paper or media between May 1 and 15, 2024.
At the end of November 2024
(the 6th batch)
Refund by check Those who have filed tax returns by paper or media between May 16 and 31, 2024.

(The listed tax refund dates and applicable subjects are based on the operational schedule of the National Taxation Bureau of Kaohsiung, Ministry of Finance)

Provided by: First Individual Income Tax Section
Contact person: Section Chief, Mr. Chang. Phone number: (07)7256600 ext. 7270
Contributor: Ms. Lee.  Phone number:(07)7256600 ext. 7222

Reference URL:https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=97c6d02643aa4d49b4300ff65b7e27bd