We have a teacher who has just been refused a tax refund because of the 180 day rule. This person works in Taipei and is 11 days short of 180 days. This came about because illness forced the teacher to leave Taiwan for a month, for an operation and convalescence in the home country. Is it possible to claim extenuating circumstances here? The teacher has all the necessary medical records if they need to be presented.
The clerk in the tax office just pointed to the rule, but you’d expect them to quote this standard. If it is possible to claim back tax because of these circumstances, how should the teacher go about it?
Thanks in advance for any help.