Leaving Taiwan for a few months and potential complications

For those in the know, three things. Just kicking the tires here nothing decided.

If a scooter is renewing in June next year but someone is out of the country at that time what happens? I heard before that there is a fine so I asked the motor vehicle office and they seem to say that the environment ministry could pick your name for a fine for not doing the emissions.
They suggest returning the plate and reapplying for it on return but it sounds mafan. It seems the fine is random, if you are lucky to be chosen.

Second a few years ago I left Taiwan and my job for 3 months and when I returned the nhi card was shutdown , I had to back pay 3 months premiums even though I wasn’t in Taiwan, however they reactivated it immediately upon payment. I remember them saying 3 months away wasn’t enough time out and premium still due

I asked nhi and they gave me a form for my employer to send ceasing the nhi payments if I leave and ceasing the card but I seem to think in return there will be a 6 month wait period to requalify upon return? If that’s the case it might be best to pay the premiums myself.

And finally if someone is due a refund for tax and doesn’t file this year, one could just file when they return at their leisure ?

Any other gotyas I forgot ?

All good “what if” questions also interested.

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