National Taxation Bureau (NTB) stated: After the National Taxation Bureau examines the Individual Income Tax Return as per the general examination procedure and determines whether he/she is due a refund, he/she shall receive a notification of refund. At that time, the taxpayer needs to carry his/her ARC and passport to receive the refund check. If a foreign taxpayer cannot collect the refund check in person, he/she will need to fill out a proxy statement to appoint an agent to do so. The taxpayer's signature on the proxy statement must be the same as the one on the passport. Furthermore, a photocopy of the ARC and the page in the taxpayer’s passport bearing his/her signature should be attached for reference.
NTB further explained that a foreign taxpayer also can offer NT-dollar bank or post office account information belonging to the taxpayer, spouse, or dependents filing jointly when filling the tax return. The refund will be transferred directly into that account.