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Paying taxes and obtaining tax refunds

(1) Ways of paying taxes:

Taxpayers can make payments at any local bank with a self-payment bill which is filled out by himself/herself or with a payment bill which is issued by the tax authority after assessment. Payment may also be made in cash at convenience stores if the tax due is NT$30,000 or under, or be made online at https://paytax.nat.gov.tw/ via a card reader with a Financial Chip Card. In addition, to encourage e-Filing, taxpayers who file their taxes on line are entitled to pay taxes by their or their spouses' (Taiwanese spouses also apply) credit cards (issued by domestic financial institutions which have signed up for this credit card service only).

(2) Ways of obtaining refunds:

If the tax-withholding amount exceeds the tax payable, the overpaid amount will be refunded according to general procedures. Aside from refund checks, tax refunds may also be transferred directly into an existing NT-dollar bank (post office) account belonging to the taxpayer, spouse, or dependents filing jointly.

Last updated:2020-11-03