Fengyuan Branch, National Taxation Bureau of the Central Area, Ministry of Finance stated that after the National Taxation Bureau examines the Individual Income Tax Return and determines whether he/she is due a refund, he/she shall receive a notification of refund.

The taxpayer may also receive his/her refund via a bank account. Accounts allowing this kind of transfer are limited to transferable NT$-denominated accounts of said specified contractual banks with the Financial Information Service Co., Ltd. or Chunghwa Post Co., Ltd. The account shall belong to the taxpayer, or to the taxpayer's spouse, or to a dependent in the case of a joint-filing, and shall have been opened with the title of an R.O.C. ID No. or an ARC No.

The Branch further explained that in the case that the National Taxation Bureau (NTB) is unable to deposit such tax refund into the appointed bank account, the NTB will issue a refund check and mail a notice to the taxpayer instead.

The Branch reminded that if a taxpayer cannot collect the refund check in person, or if he/she has left the country and has no valid bank account for such deposit, he/she will then need to fill out an application and submit a copy of the agent's ID card or ARC, along with a copy of the page in the taxpayer's passport bearing his/her signature to appoint an agent collecting the refund check.

If you have any questions, please call the toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Individual Income Tax Section,Mr. Jhan, Zih-Hong
Tel: (04)25291040 ext. 611.