How can I convince my company to not withhold 18%

You do? In the past four years, I’ve made a list of what’s needed to renew my ARC. Every year I come in with everything from the year before, only to be missing one thing and holding two extras. My tax forms have never been one of them. I genuinely believe they make up the rules just to make sure one can never reapply without a hassle. Looking forward to APRC…

To answer OP, you can ask them. My school always calls me up on a Saturday morning sometime in mid March to ask if I’ll be in the country long enough. It’s usually because they haven’t been withholding the 18% since Jan 1 and panicking. One would think they’d remember the following year, but they don’t. Point is, worst thing that could happen is you ask the accountant nicely and they say no.

How long must you wait before claiming back the excess of tax payment? I read about May somewhere up-thread, but is that in the current or future year?

Next year, or when you leave Taiwan permanently.

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It’s more like July/August of the following year, because the tax refund comes a couple months after you submit your tax return. So you would have to wait a year and a half to get the 18% withheld in January. It’s a massive farce because they don’t pay you any interest on it. The government are essentially able to invest that money as they please and earn money from our withholdings, although not sure if they do anything other than keep it in a bank account. Either way we are losing money from it.

Government currently owes me about $91,000.

Would be interesting to see how they classify leaving Taiwan permanently. Could we just say we are leaving every year and get it back early?

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Another question is, does the law allow companies to withhold 18% for NWOHR (nationals without household registration)? Or is there no law that actually details the cans and cannots of withholding tax, and companies can just decide themselves how much they want to :duck: over each individual employee? If there is such a law, I’d love to see it.

^ this

Standards of Withholding Rates for Various Incomes - Article Content - Laws & Regulations Database of The Republic of China (Taiwan) is probably the reference though.

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Another user also PM’d me with some links and with it I put together this to send to my employer as a reminder to not deduct 18% past July this year.

If anyone is interested but can’t understand the legal Chinese jargon they can put it into google translate.

根據所附入出國日期證明書,因為我已經快兩年沒有離開台灣了,7月2日起,我會算今年在台灣停留超過183天。溫馨提示,7 月轉給我的工資不應該預扣 18% 的稅。以下稅收規定適用於我的情況:

財政部網站:

如果居留天數滿 183天的話,則屬於我國境內居住的個人,扣繳義務人應依照各類所得扣繳率標準第2條規定辦理扣繳。

各類所得扣繳率標準第 2 條:

納稅義務人如為中華民國境內居住之個人 ,或在中華民國境內有固定營業場所之營利事業, 按下列規定扣繳:

一、薪資按下列二種方式擇一扣繳,由納稅義務人自行選定適用之 。但兼職所得及非每月給付之薪資,依薪資所得扣繳辦法之規定扣繳,免併入全月給付總額扣繳。

(一)按全月給付總額依薪資所得扣繳辦法之規定扣繳之。碼頭車站搬運工及營建業等按日計算並按日給付之臨時工,其工資免予扣繳,仍應依本法第八十九條第三項規定,由扣繳義務人列單申報該管稽徵機關。

(二)按全月給付總額扣取百分之五。

DeepL is better

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