According to the National Taxation Bureau of Kaohsiung, Ministry of Finance, for the 2022 alien individual income tax refund, the tax refund by check will be processed from the end of July 2023. As there is only a one-year validity period from the check issue date, taxpayers are reminded to redeem it as soon as possible to protect their rights.
The Bureau further clarified that if the tax refund check received by the taxpayer is a ” nonnegotiable check,” it can be cashed at the Bank of Taiwan’s Kaohsiung Branch or deposited into the taxpayer’s own financial institution account. If it is a “crossed check,” it cannot be cashed directly, but can be deposited into the taxpayer’s own or endorsed into another person’s financial institution account. However, if a tax refund check (including nonnegotiable checks and crossed checks) has not been redeemed for more than one year from the issue date, the financial institution shall cease to honor the check, and the taxpayer shall fill out the ” Application Form for Reissuance of the Certificated Declaration and Correction for a Treasury Tax Refunded Check” and wait for the taxing authority to re-issue the check before it can be redeemed.
The Bureau calls on alien taxpayers filing alien individual income tax returns to make more use of direct tax refund to NTD deposit accounts, saving time by eliminating the need to travel to and from the National Taxation Bureau and financial institutions, and in queuing for redemption, and not worrying about expired or lost checks, which is safe and convenient. If you have any other questions about the tax refund method or tax refund schedule, please call our service hotline (07) 7256600 ext. 7223 or 7225-7227, and there will be someone to serve you.
First Individual Income Tax Section
Contact person: Mr. Chiang
Phone number: (07)7256600 ext.7223