My experience with government bodies here suggests that they are always wrong and right at the same time. Keep asking the tax office until you get someone who has heard of the law or is willing to talk to you. They’re only bureaucrats, and it’s much easier for them to say “meiyou banfa” or “buzhidao” than actually do anything. If you keep at it you might wear them down. I know the facility for doing your taxes on the spot is available to foreigners leaving Taiwan for good, but you will probably need a copy of the regulation in your hand. Probably need to see an accountant or tax agent that deals with foreigners, as nobody still here is likely to know about this.
There is no answer to this question on Forumosa. However there is a hint at an answer on Tealit:
The tax year runs from January to December. Your taxes for this year are filed during May of the next year. Refunds become available by late November.
Q: I got here in January, I’m leaving in December… how can I get my money if taxes are filed in May of NEXT year?
A: You need to find a friend who is a Taiwanese citizen. Ask your job’s accounting office to prepare your Earnings Statement for you (see below). Go to your local tax office. Bring your passport, your ARC and the earnings statement from your job. When you go to the office they will ask you to fill out a form and you can calculate your refund on the spot based upon the Earnings Statement you’ve given them. Then, they will process it and send you a check. If you’re in Taipei, the check will be available within one week. If you’re outside of Taipei, it takes longer. They will send the check to your friend. Additionally, you friend’s name will be attached to filing. Should you owe any other taxes, your friend would be responsible.[/quote]