Answer:

After the National Taxation Bureau examines the Individual Income Tax Return as per the general examination procedure 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 Taiwan 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.

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

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 to appoint an agent collecting the refund check or applying for a valid transferring check.

A photocopy of the page in the taxpayer’s passport bearing his/her signature should be attached for reference in the aforementioned cases.