I think we should go off official terminology rather than what we think is correct or not, as we know things don’t always operate based on what people think is the right way to do things
Resident = Foreigner staying at least 183 days in a year
Non-resident = Foreigner staying less than 183 days in a year
Foreigners cannot have domicile and are temporary visitors (documented)
Tourist = No such definition that I’ve seen in official docs, but this generally means a short term visitor, which means this definition is open to interpretation. After OP leaves his job, his intent here is no longer to work but he becomes a short term visitor.
Based on this, you can get a non residency certificate from the tax bureau and make your argument with whoever is issuing the tax refund at the shopping malls, who likely have no idea what the proper definition of tourist is and may back off when they see the official documentation from the tax bureau stating that you are a non resident.
Do people leaving Taiwan for good actually still hold an ARC when they do? I’ve no idea, but I’ve definitely read of people needing to “cancel their ARC” (which may well be a misnomer).
I don’t know either what their status is in the x days they have to leave the country after canceling things.
Anyway, whatever happens, please report back @bear17. It’d be interesting to know, especially if the answer is that non-resident1 residents2 aren’t eligible because they’re residents3. That would be a useful thing to add into an MOF complaint.
1 Based on the Income Tax Act. 2 Based on holding an alien resident certificate. 3 Based on the tourist tax refund scheme.
Yes many just leave before their ARC expires. Some cancel their ARC and are given a date they must leave by. Sometimes the employer will notify NIA of an employees leaving a work position and work visa and ARC to be cancelled. My point is that holding an ARC you cannot be classed as a tourist for the purposes of buying things and getting a tax refund as a tourist.
But then if their ARC is canceled, how do they have an ARC?
We’re just talking past each other at this point.
I know what your point is, obviously, but it’s just an interpretation. If ARC holders/ex-ARC holders aren’t considered tourists, they don’t seem to have bothered writing that in any of the material about the scheme.
Of course it’s totally possible that they’ll tell OP he isn’t eligible for a refund at the airport, but it then raises the question of why a non-resident complying with the rules of the scheme as advertised is now suddenly regarded as a resident for these purposes.
Just to be clear for OP, I think there’s no such thing, is there? I think you ask for an individual resident certificate (here) and they deny the request by explaining that you’re not resident under the Income Tax Act, like @Mataiou did (here).
It’s a good suggestion anyway. I think that’s what I’d do – try and get it in writing that you’re not a resident according to the tax bureau/MOF, then show up at the airport with an extra 45 minutes to argue about it. If it works, great. If it doesn’t, screw it. It doesn’t sound like a huge amount of money anyway, if it’s just the tax on an iPhone.
If the tax bureau wants to treat residents like temporary visitors/tourists for 50% of every year, there’s no reason we shouldn’t be able to slightly benefit from stuff like this when we eventually leave.
From my experiences dealing with the tax bureau in Taipei, many things are still handwritten. For example I approached the Beitou tax office (where I filed) and asked for a proof of tax filing and amount (that blue stamped signed letter). They told me only the Wanhua department could do that for foreigners since they’re still handwritten. When I asked the Wanhua department in person, they first asked me what was the reason for wanting the letter, before they created it. So you need to think of a good reason before they will write one for you. I cannot think of a good reason right now, but maybe you can say that your home country wants to tax you as resident and wants proof that Taiwan does not consider you resident anymore?
All I can add is that I received tax back last year, in a department store. If I remember correctly: You just take the receipt and your passport to a service counter inside the store, then they give you back cash. I don’t remember having to show an outward ticket.
Background: I’m an APRC holder residing outside Taiwan (even though the aprc card still has my TW address). I flew in on egate, and out the same 2 weeks later. So, no stamps in passport. Also no stamps for the years before that.
Well there you have it, I doubt the mall workers even know what the definition of a tourist is since Taiwan nationals are also taking advantage of this by entering on foreign passports and there is no official definition.
If you get a follow up by the tax bureau, you have documentation that they deemed you to be a non resident. I wouldn’t do this if you are actually a tax resident or have household registration (no matter which identity you are entering with), now that would be unethical.
Just follow the simple checklist: Looks like a foreigner/tourist ✓ Foreign passport ✓
It’s like the case of applying for Taiwan citizenship with multiple nationalities. Try another worker if you hit a brown noser. There is no law or policy saying this is not allowed so it’s up to individual interpretation. If the tax bureau gives a cow they can follow up about it.
You should still have a stamp from your first entry on the GC… I have an entry stamp from when I first entered and activated my gold card. I have another stamp from when I changed passports.
As a Canadian I definitely had to register for e-gates before I could use them, which I could only do after entering the country and getting the first stamp. So I can see not having stamps from the most recent entry, but I would expect that most people should have at least one entry stamp from Taiwan… if you don’t have one, or the one you have is more than 3 months old, it seems like an edge case for tourists that should be followed up on.
Seems mostly a case of lazy or untrained mall workers don’t really know or care about checking you’re a real tourist, or follow up on those situations where you don’t have any proof of visa status and they should ask for additional documentation.
Japan is way more strict on this, not only do they need to check your visitor visa but the store workers need to scan the QR code on your visa sticker and associate your purchase with it.
I picked up my Gold Card at a US Taipei economic office and don’t remember getting an entry stamp
You could enter/exit for the exit stamp, and next time you enter use the egate
Should they also ask whether you are a Taiwan national entering on a foreign passport, and whether you have proof of household registration cancellation if you have a Taiwan passport?
Many edge cases aren’t documented well. We know that the tax bureau considers us non residents. I think the other points are based on individual interpretation.
Wow. I never thought this would get so much attention. Thank you very much for all your input. I hope someone working in the Taiwan government notices this and updates their implementing rules and regulations to avoid confusion in the future.
