School refusing withholding tax statements

I don’t know, but it sounds like quite the taxing situation.

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Maybe, but I think we should withhold judgment.

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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…

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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.

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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.

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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.

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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.

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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. :idunno:

I’m afraid to try my hand at interpreting this excerpt from a 2014 China Times article:

今年沒有所得憑單,又要如何查詢所得資料呢?官員表示,納稅義務人可從四大管道查詢所得資料,而憑單填發單位仍有義務填發憑單,民眾不必太擔心。

查詢所得資料的四大管道包括:一、以自然人憑證或財政部核准的金融憑證,透過網路查詢所得;二、每年5月報稅季時,可親自或委託他人至國稅局臨櫃查詢。

第三、屬於稅額試算對象的納稅人,可參考國稅局寄發的稅額試算通知書,上面已羅列各項所得資料,相當方便;第四、若上述方式都不合用,財政部建議,納稅人可向憑單填發單位申請填發憑單。

Is there anything in there that might help?