More Tax questions

Hello all, I have a slight situation and was hoping that someone might be able to provide some insight:

I arrived in Taipei to teach English in mid January and signed a contract with a company for a year. My contract does not go into effect until I am issued my ARC which should be any day now. I have started to recieve paychecks with the standard 20% tax taken out. My question is the following: If I choose to break contract and leave early (say, in December), can I still file for my 14% that is due back to me at the end of the fiscal year? I realize that I won’t be here to do it but one of my friends would be willing to help me out…am I still eligible for that return if I break contract or must I forfeit it all to the gov’t?

Thanks in advance.

In a nutshell, I would say: The tax authorities are not interested in your contractual arrangements.

A few days ago, “Sypanda” asked a very similar question, and I answered his/her question with a very detailed reply. See this thread:

http://oriented.org/ubb/ultimatebb.php?ubb=get_topic&f=29&t=000322

You also asked about if your friend can go to the tax office and pick up your tax refund for you, if you are not in the country next January to March. I’m not sure about this, but I think you have to pick up the deduction yourself, in person. But I might be wrong. Does anyone have more information about this? Has anyone ever done this before (have a friend pick up the deduction for you)?

I just found the answer to whether your friend could pick up your tax refund for you, if you are no longer in the country next January to March. Richard Hartzell answered your question here:

http://oriented.org/ubb/ultimatebb.php?ubb=get_topic&f=29&t=000313