一、Individual Income Tax
(一) Schedules and Circumstances Applicable (ROC citizens only)
Tax refund schedule | Schedule | Circumstances Applicable |
---|---|---|
First round | July 31 (advanced to the previous work day in case of holidays) |
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Second round | Oct. 31 (advanced to the previous work day in case of holidays) |
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Third round | January 20 (advanced to the previous work day in case of holidays) of the following year |
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Note: Please call toll free number (0800-000-321) to make telephone confirmation which is only available under circumstance that the taxpayer pays tax or receives tax refund through taxpayer’s account transfer in the previous year and chooses to receive tax refund deposited to the same account this year.
(二) Schedules (Foreign taxpayers only )
- August 1, 2024
- September 11, 2024
★ Online tax refund information(ROC citizen only) (link to eTax Portal, Ministry of Finance)
★ Online tax refund information (Aliens) (link to eTax Portal, Ministry of Finance)
★ Inquiry about tax refund and refund offset-Citizen Digital Certificate、Nation Health Insurance Card (link to eTax Portal, Ministry of Finance)
For refund information, please browse website of the eTax Portal, Ministry of Finance online, and click "online inquiry" and "tax refund and refund offset" by inserting Citizen Digital Certificate or National Health Insurance card.
二、Business Tax: Tax refund (check or account transfer) will be ready on the 15th (postponed to the next work day in case of holidays) of the following month after the date of business tax return filing.
★ Inquiry about tax refund and refund offset-OMEACA ID card (link to eTax Portal, Ministry of Finance)
For refund information, please browse website of the eTax Portal, Ministry of Finance online, and click "online inquiry" and "tax refund and refund offset" by inserting OMEACA ID card.