The National Taxation Bureau of the Northern Area (NTBNA), MOF stated that foreign migrant workers who receive remuneration for services provided in our country (income from sources in the Republic of China) are required by law to file an Individual Income Tax return. To prevent the bank accounts of foreign migrant workers from being exploited as dummy accounts for receiving proceeds by fraud groups or as tools for money laundering after workers depart Taiwan upon the expiry or termination of their employment contracts, the Financial Supervisory Commission (FSC) is actively promoting anti-fraud policies and guiding manpower agencies to assist migrant workers in clearing their bank accounts before departure, after which transaction functions of these accounts will be temporarily suspended.

The Bureau explained that because account transaction functions may be suspended after departure, any tax refund sent via direct deposit might fail to be transferred into the original account. Therefore, it is recommended that migrant workers who are about to depart choose the  “refund by check” method and follow the procedures below to ensure their tax refund rights are protected:
1. Registration of proxy information: When filing tax returns through the Individual Income Tax Return for Aliens E-Filing System, please select the “refund by check” method, register the proxy’s information in the system, and print the Proxy Statement.
2. Commissioning of a proxy for collection: Migrant workers may commission manpower agencies or authorized proxies to collect refund checks from the National Taxation Bureau. The signed Proxy Statement, a copy of the taxpayer’s passport (signature page), and the proxy’s own identity card or Alien Resident Certificate (ARC) must be presented for the collection.
3. Implementation of safety measures: For such cases, the Bureau will uniformly issue crossed checks, which are restricted to being deposited into financial institution accounts, to ensure that money flows are transparent and traceable. Once the refund is collected by the manpower agency, the funds can be remitted to the designated account in the migrant worker's home country according to their agreement, which effectively reduces fraud disputes and the risk of financial loss.

The Bureau urges manpower agencies to strengthen their assistance to migrant workers by managing departure schedules and tax filing timelines, and to retain necessary supporting documents in advance to facilitate the proxy collection process. Through inter-agency cooperation, the tax refund rights of migrant workers are safeguarded, and the risk of account misuse is effectively prevented. If there are any questions regarding the filing or refund process, please call the toll-free service hotline at 0800-000321 for consultation.

〔Contact person：Ms. Hsu, Head, Collection and Information Management Division.; Tel：(03)3396789, ext. 1170〕