Looking for some advice please. I had to leave Taiwan suddenly due to family reasons after teaching at a school for 7 months. Due to the sudden nature of my departure I did not have time to file my returns.
Upon contacting the tax office a few weeks later I was told I could file by post as they sent me the necessary forms etc by email, but I needed my employer to provide me my withholding tax statements.
I have sent numerous emails to my previous employer who has not acknowledged any of them. The tax office also got involved and contacted my school, who responded to them saying they would send them to me directly. However, 2 months later and a couple of follow up emails sent, the school is still completely ignoring me. The tax office has said there is nothing more they can do.
After that I contacted the legal aid foundation by email but have received no response. Can anyone advise what I should do next? Is there anything I can do? Thanks 
I don’t know, but it sounds like quite the taxing situation.
Maybe, but I think we should withhold judgment.
You guys!
I guess the important thing here is how much of a refund he can get
And if he planned to return
Maybe he needs a local bud to help sort things out
Some witty fellows aboard here!
Unfortunately the only local people I know are connected to the school so that’s a dead end. Would it be worth me getting a lawyer to send a letter to the school? I’m willing to throw a bit of money at the problem as there’s a fair amount owed back to me.
I always thought the withholding statements were just for reference to check against what was entered into the computer system by your employer. I don’t think I’ve ever needed them to actually file the return. Perhaps it is different if you are doing it by mail…
I’ve never tried that, so I can’t confirm it from personal experience, but I don’t doubt your word, and a few years ago someone wrote something similar on this board:
At this moment, it is just for those who reside in Taiwan.
Correction: The info was as of Jan. 2017.
Thanks for the information. Is there any way to work around that? I mean a legitimate way, like a proxy?
Where is this school located?
I won’t be in Taiwan until January, but I’ll have some free time…if you PM me the school name and address and so on, I could go and try to get the forms out of them for you if it’s not too far out of the way (from Taipei). Makes a bit of fun. Don’t know if that’s too late for you or not.
With a quick search, I couldn’t find a useful info. I’ll try a bit more search later, if no info would be posted.
The usual due date for companies submitting their employees’ withholding statements to taxation office is January.
Good question. Tando, which law/regulation requires the taxpayer to be in Taiwan?
This may not be applied to the OP, but for @Charlie_Jack, is the below the info you need?
I’ll try to find better page, in English if any, later.
非居住者各類所得扣繳憑單網路申報
https://www.ntbna.gov.tw/etwmain/web/ETW118W/CON/1765/8571132820672011860
No, taxpayers don’t need to be in tAiwan. Just, the paperless taxation is (was?) not applied for them.
What I looked for was a regulation to mandate the school issue the withholding statement.
So if OP doesn’t get a refund, doesn’t the tax money go back to the school?
Couldn’t OP use the bank statements or passbook as evidence of what they paid OP?
I believe the answer is no: the employer pays the tax office, but the money comes from the employee’s salary. If no-one claims the refund, the government keeps it.
(Of course there’s no proof they paid the money if there’s no receipt or other confirmation.)
Yes, that’s what I mean: where does it say you need to be in Taiwan to use the paperless service?
Income tax act Article 94 says
If taxpayers are individuals residing in Taiwan, companies don’t need to issue withholding certificates.
I think it means taxpayers out of taiwan need issued statements.
As for the OP’s situation, it was a tax while the OP was a resident, so if you can delegate it to someone, you might not need a withholding statement.
Here is an announcement from a taxation office, telling to whom paperless taxation is applied.
憑單無紙化適用條件及查詢憑單資料之多元管道
財政部臺北國稅局新聞稿
發布日期：105.10.26
https://www.ntbt.gov.tw/etwmain/front/ETW118W/CON/2454/7341223645185396593
Yes but they don’t confiscate it. It goes into a suspense account for an indefinite period of time. I’ve been given refunds several years after the event and the refund was literally waiting for me in the form of a bank draft.
what OP needs is not only the certificate of the amount they paid to OP, but the certificate of the amount they withheld from OP’s salary and paid to a taxation office.
I suppose if there’s no other way, OP can just file in May next year. 