Taiwan issues amendment to extend application period for ...
The Ministry of Finance made an amendment doubling the period for residents of contracting states to reclaim income tax treaties to 10 years.
www.ey.comHere’s the latest I can summarize based on recent public reports:
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Taiwan has extended the period for reclaiming tax refunds under income tax treaties. Starting from April 10, 2025, eligible non-residents can claim refunds within a 10-year window from the original tax payment date, instead of the prior five-year limit. This change aims to provide taxpayers more time to complete treaty-based refund claims. [Source: EY Global Tax Alert, updated on 2025-04-15]
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In 2025, Taiwan’s Ministry of Finance announced large-scale income tax refunds, with over 3 million taxpayers scheduled to receive refunds in the first round (July 31, 2025), and total refunds projected around NT$70.7 billion across multiple rounds through January 2026. Taxpayers filing online or early submission were prioritized for the first round. Refunds are deposited to bank accounts, while voucher recipients would receive vouchers by mail. [Source: Taiwan News / CNA reporting, published July 2025]
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Taiwan also issued guidance and updates related to refunds in response to tariff and policy changes affecting businesses, including caps and documentation requirements, with the aim of speeding up refunds or reclaims related to taxes and duties. Details and forms were made available through the Ministry of Finance and related government portals. [Source: VAT Update and MOF guidance, 2025]
If you’d like, I can:
- Narrow to a specific facet (e.g., refunds for non-residents under tax treaties, or refunds tied to specific treaty provisions).
- Look up the exact dates and eligibility criteria for the latest round and provide a checklist of documents you’ll need.
- Provide a brief, country-specific guide for travelers or for foreign businesses operating in Taiwan regarding tax refunds.
Would you like me to focus on non-resident treaty refunds, or on refunds for individuals vs. businesses? Also, if you’re targeting a specific year or round, tell me the timeframe and I’ll tailor the details.