I recently got an newsletter from the British Trade Office, and it included this, I hope they don’t mind me reprinting it
Dear BASS, I am making a query regarding a friend of mine who is currently living in Taiwan.
My friend has been living illegally in the country after overstaying a study visa for almost 2 and a half years. She is a British national and is planning to leave Taiwan to return to the UK. She wants to know when she leaves the Taiwan, will her passport be confiscated? Will she have any difficulty leaving Taiwan?
Thank you for your assistance in this matter.
A
Dear A,
Your friend will be facing the following problems when she leaves Taiwan.
Tax:
As she has overstayed in Taiwan for 2.5 years, the Taiwanese government will consider that she’s been working illegally and will require here either to pay the tax she owes (according to the Taipei Tax Office)or to provide satisfactory evidence that she has not been working. She must get a tax certificate before departure; otherwise, the Immigration Bureau or Police Dept will not be able to grant her the permission to leave Taiwan. She will only be issued with a certificate once she has either paid the tax owing or proved to the Tax Office’s satisfaction that she has not been working. She can contact Taipei Tax Office for information.
www.ntat.gov.tw
02 2311 3711 x 1116 or 1118
Fine:
After she gets a Tax Certificate, she must pay a fine of NT$10,000 based on the fact that she overstayed for more than 91 days (overstay fines range from NT$1000 for under 10 days overstay, NT$3000 for 11-30 days, NT$5000 for 31-90 days and NT$10,000 for over 90 days). She will have to visit the Foreign Affairs Police Dept to make a statement explaining why she overstayed. She will need to provide her ticket (or confirmed booking), passport, and the Tax Certificate. Also, she will not be allowed to re-enter Taiwan for 2.5 years after she leaves. A restriction note will be stamped on her passport and recorded in the Taiwanese immigration database.
As per her passport, no one is going to take her passport away because it is her travel document.
I hope the above is of some help to your friend.
BASS