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It Is More Convenient for a Foreign Taxpayer to Receive a Tax Refund via a Bank Account.

The Miaoli Branch, National Taxation Bureau of the Central Area, Ministry of Finance indicates that any taxpayer who files an income tax return before the deadline stipulated by the Income Tax Act and is estimated to have a tax refund may receive his or her refund via a bank account. Eligible accounts are limited to transferable NT-dollar accounts of specified Financial Institution or Chunghwa Post Co., Ltd. The account shall belong to the taxpayer, or to the taxpayer's spouse or to a dependent in case of a joint-filing, and shall have been opened with the use of an R.O.C. ID No. or an ARC No. 

After examining the Individual Income Tax Return as per the general examination procedure and determining the amount of tax refund, the National Taxation Bureau (NTB) will deposit the tax refund into the appointed bank account directly. This method is more convenient for taxpayers to receive their tax refund.

The Branch further notes that, in the case that the tax refund cannot be deposited into the appointed bank account, the NTB will mail a notice to the taxpayer and issue a refund check instead.

The Branch would like to remind taxpayers that if a taxpayer cannot collect the refund check in person, he or she will then need to submit an application and attach a copy of the signature page of the taxpayer's passport and a copy of the agent's ID card or ARC to appoint an agent collecting the refund check.

If you have any questions, please call our toll-free  number 0800-000321 for consultation, and we will be pleased to serve you.

Contact person: Individual Income Tax Section, Ms. Hsu
Tel: (037)320063 ext. 215.

 

Issued:National Taxation Bureau of Central Area Release date:2026-04-28 Last updated:2026-04-28 Click times:41