I just noticed the following note on Cathay’s website:
Dear customer：
In accordance with Article 94-1 of the Income Tax Act, beginning from January 8 2014, the Bank may be exempt from issuing the withholding certificate to the taxpayer who meets the requirements of the Ministry of Finance (currently an individual residing in the territory of the Republic of China). For relevant regulations, please refer to the contents of the “Withholding Certificate Exemption Operation Area” on the website of the Taxation Administration, MOF.
Could this mean that Cathay and E.SUN actually have my categorized as a Taiwan resident because they have never sent out a statement like that to me…?
When trying to download it from their website (“Interest Income and Structured Product Transaction Income” for Cathay), they both simply state “No data for this year”. But then again, they’re still withholding 20% of tax on interest payments…