I won’t be around in 2011 to file my 2010 taxes. Can I file them now, a year early?
The “foreigner” counter is open all-year at the tax office. This is because all foreigners need to file their taxes before they depart from Taiwan. So yes, you can go there before you leave to file the taxes. But don’t expect a refund any earlier than the rest of us. My colleague, who had our boss represent him, got the check for him the same time as we received our electronic fund transfers.
You will need to fill in ‘a special document’ (don’t know what it is called) in order for a a friend/colleague to collect your tax ‘refund’ cheque on your behalf when it becomes available in mid August.
When filling in ‘the special document’ you will need your friends/colleagues ID number and their signature.
They will need to go to the tax office to collect the cheque for you and then deposit the money into their bank account, and then transfer the money to you.
Experiences may vary from county to county
That “special document” that GRC22 mentioned also allows you to receive an expedited refund within 10 days of filing, but you can only do this once every 5 years.
I am leaving on July 5th, 186 days into the tax year. In the beginning of June I asked my boss to prepare my income statement (including all of the hours I had not yet worked, but will work before my departure). She gave it to me on Monday. On Tuesday I went to the tax office and filed. I gave them a printout of my plane ticket, my income statement, my passport and that “special document” that assigns unpaid tax liability to a Taiwanese person. I assume that this is to prevent them from losing out taxes from people who file early, but leave out additional taxable income.
They told me to come back on July 1st and pick up my refund.