Hello, I can’t find a definite answer online so I’ll try if anyone experienced this before.
Can an ARC holder, permanently leaving Taiwan, enjoy Tourist Tax refund?
some details: I’m a foreign worker for two years here in Taiwan holding an ARC (employment). I will permanently leave taiwan next month to return to my home country. I went home last November and returned to Taiwan on December, 2024. Counting from my last date of arrival in Taiwan (December 2024) to my target date of exiting taiwan (April 2024), the total number of days is less than 183 days.
I’m not sure about the actual policy. My guess is that ARC holders wouldn’t be eligible for this, as we aren’t with many of these “tourist” things (because we’re not tourists of course).
That said, from a quick look I don’t see anything here or here specifically excluding ARC holders, so if they haven’t bothered writing it there I don’t see it as your fault for not knowing. Plausible deniability.
Personally, I would be tempted to just try at the airport (without mentioning the ARC aspect) and see what happens. If you’re not eligible, I would expect them to just tell you that.
And morally speaking, even though you had an ARC, Taiwan and the MOF don’t really consider you a resident here for 2024 because you won’t have stayed 183 days, and they’ll be taxing any income you have this year at a much higher rate because of that — personally, I wouldn’t feel any guilt at all for attempting to claim part of that back as a VAT refund. If Taiwan wants to treat you as a tourist/visitor for 2024, I don’t see why you shouldn’t consider yourself a tourist/visitor for 2024 for this purpose too. They can’t have it both ways.
Also, I don’t know the process, but probably someone else does – don’t people leaving Taiwan typically cancel their ARCs before exiting?
It doesn’t say that in the rules though, as far as I can tell.
Besides, given the previous schemes you’ve discussed on here — like entering on a foreign passport instead of your Taiwanese passport to try and get the tourist vouchers when you’re not a tourist, and paying yourself to a different “identity” to avoid income tax — I’m slightly surprised you’re not more supportive about this one.
I did read what you wrote about that. We discussed it at the time.
I’m saying I don’t see those things as any less dodgy than this, especially if there isn’t anything in the published rules saying that ARC holders aren’t eligible, which appears to be the case.
With most things here, you have to give it a try. Just approach them with your passport and don’t mention your ARC if they don’t ask. Act like a tourist who speaks only English. They can cross check in their system if they do their job, not your fault if they don’t.
If you leave Taiwan before 180 days you are a non resident. That makes it ethically okay in my books to get the refund, especially if you are under 90 days in Taiwan this year.
If they know in their system you have an ARC, you could get the tax bureau to issue you a non resident declaration as proof. A paper from the tax office proving non residency should be enough to convince them that you are a tourist. The tax bureau considers all foreigners non residents the first half of the year anyway. A non resident cannot be a resident by definition, and the tax bureau considers foreigners short term visitors who cannot be domiciled in Taiwan. If they still refuse, half the time it is because they don’t know how to deal with your situation. Keep arguing or try a different person.
So when they look in your passport for your tourist entry date? This happened when my sons friends bought two Rolex watches a few weeks ago. They got tax back at the airport. They verified both entry date and their exit booking as they left.
Someone with an ARC is not a tourist. They are residents. Give it a try though and see.
That’s debatable. The tax bureau can issue documentation saying he is a non resident. This is a tax matter. What about a gold card holder who never entered in 2.5 years and is visiting as a tourist for 2 weeks in the remaining 0.5 years of ARC validity? He is a non resident and his intent is tourism.
And if we’re debating this I think it’s best to cite the policies or laws. I’m citing tax bureau declaration of non residency for foreigners for first 6 months of the year. ARC holders are non residents per tax bureau policy, and this is a tax rebate.
And a citizen permanently residing here and with household registration shouldn’t be considered a tourist either. Nonetheless, they seem able to get away with questionable schemes like this. As noted already, the tax bureau at least won’t consider OP a resident this year.
You appear a lot more flexible with your interpretations about this type of stuff when you personally stand to benefit.
Well the law allows it. Just have to enter on a foreign passport to be a tourist.
Such is life. The same as citizens can get ARC’s just not APRC. For sure many other countries do not allow citizens to do this. Many EU countries do though.
You can’t have a person both be a resident and non resident so which one is it. A tax rebate is in the domain of tax bureau so lets use the tax bureau’s definition of residency. He is clearly a non resident by their definition.
I would advise he go into tax bureau and ask for a written statement that he is a foreigner non resident first before trying to get the rebate, it should be a quick trip. He can say he needs it to show to banks or something. He also probably has pay stub proving he’s being taxed as a non resident at 18% that he can show to the tax bureau.
Who isn’t flexible when they personally benefit. Like people who have dual citizenship only renouncing one, or people being grandfathered into a citizenship, of those who got a foreign citizenship courtesy of just being married to a citizen of another country. Or people who can renounce and resume foreign citizenship before they get HHR and ID here. Or stay on a TARC to avoid military service.
Not everyone has visa stamps as they can use e gate even as tourists. However they can ask to check a boarding pass or your airline bookings and confirm from that. There are plenty of ways to verify. ARC holders have a resident visa in their passport no?
Not if they have a gold card. I’m not sure about other types of ARC.
I am thinking a statement of non residency from tax bureau should clear things up and substitute as proof. Ask the tax bureau to reference your passport number rather ARC number.
