Filing a return while not in Taiwan

I had to pay the 18% tax for the first half of this year but was told that next May I can file my tax return and get most of the excess $$ back. What happens if I leave Taiwan this summer and move to another country? Can I file in abstentia? How would this work?

I am sure this question is answered on this forum already but a search brought me too many links to read. Sometimes I wish there would be a great purging on this site…a huge garage sale kind of thing.

If you are in Taiwan fewer than 183 days in the calendar year, you are subject to the higher rate. If you are in Taiwan more than 183 days that year, you will qualify for the resident tax rate and get a refund of the difference.