AI says
No, ARC holders and foreign residents in Taiwan are not eligible for the tourist VAT refund. The tax refund is specifically for foreign tourists who meet these criteria:
- Enter Taiwan with a foreign passport or travel documents
- Stay for no more than 183 days from arrival date
- Are not current ARC holders[1][5]
Even if an ARC holder is planning to leave Taiwan permanently, they cannot claim the tourist VAT refund while still holding a valid ARC[1]. The system is designed exclusively for tourists, and residents (including those with ARCs) must pay the standard 5% VAT without refund eligibility.
If someone transitions from being an ARC holder to a tourist status (after canceling their ARC), they would need to re-enter Taiwan as a tourist to be eligible for future VAT refunds[1].
Citations:
[1] Tourist Tax Refund for ARC holder permanently leaving Taiwan. Is it … Tourist Tax Refund for ARC holder permanently leaving Taiwan. Is it possible?
[2] Q1：When are foreigners required to file their income tax returns in … Q1：When are foreigners required to file their income tax returns in the Republic of China (R.O.C.)?-National Taxation Bureau of Taipei
[3] Taiwan Tax Refund for Foreign Tourists-Ministry of Finance, R.O.C Taiwan Tax Refund for Foreign Tourists-Ministry of Finance, R.O.C
[4] [PDF] Taxation For Foreigners In Taiwan https://ws.hl.gov.tw/Download.ashx?u=LzAwMS9VcGxvYWQvNTQwL3JlbGZpbGUvMjU5MjgvMTEyNDEvNDQxZGI0YTEtOTg5MC00N2VjLWI3ZGYtNjRhYjJjMDkyOWNkLnBkZg%3D%3D&n=56iF5YuZ55u46Zec5ZWP562U6ZuG6Iux5paH54mILnBkZg%3D%3D
[5] Goods Eligible for Tax-refund Content
[6] VAT Refund > Tourism Administration, Republic of China (Taiwan) VAT Refund > Tourism Administration, Republic of China (Taiwan)
[7] Taiwan Tax FAQ - Foreigners in Taiwan - 外國人在臺灣 Taiwan Tax FAQ - Foreigners in Taiwan - 外國人在臺灣
[8] Instructions for 2023 Alien Individual Income Tax - nat.gov.tw Instructions for 2023 Alien Individual Income Tax-eTax Portal,Ministry of Finance