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外國納稅人如何申請退稅? 如果他/她無法親自領取退票支票,他/她該怎麼辦?

【2023-05-03】

財政部中部地區國稅局大屯辦公室表示,國家稅務局按照一般審核程式對個人所得稅申報表進行審核,確定是否應退稅後,將收到退稅通知書。

屆時,納稅人需要攜帶他/她的ARC和護照才能獲得退稅。如果外國納稅人無法親自領取退稅支票,他/她需要填寫一份委託書以指定代理人這樣做。納稅人在委託書上的簽名必須與護照上的簽名相同。此外,應附上ARC的影印本和納稅人護照上帶有他/她簽名的頁面以供參考。 大屯辦事處進一步表示,外國納稅人在提交納稅申報表時,還可以提供屬於納稅人、配偶或家屬共同申報的新臺幣銀行或郵局賬戶資訊。退款將直接轉入該帳戶。 Thetaxpayer’s signature on the proxy statement must be the same as the one on the passport. Furthermore, a photocopy of the ARC and the page in the taxpayer’s passport bearing his/her signature should be attached for reference.

The Datun Office further said that a foreign taxpayer also can offer NT-dollar bank or post office account information belonging to the taxpayer, spouse, or dependents filing jointly when filing the tax return. The refund will be transferred directly into that account.

納稅人如有任何疑問,請撥打免費電話0800-000321。(大屯辦事處個人所得稅科發佈。聯繫周萍薇女士,電話:04-24852934轉239)。 (Release by Individual Income Tax Section of Datun Office. Contact Ms. Chou, Ping-Wei at 04-24852934 ext. 239).