The income tax return filing for 2023 begins on May 1 and ends on May 31 of this year （2024）. Taxpayers who are eligible for a tax refund can choose the option of "direct tax refund." By selecting this option, the tax refund will be automatically deposited into the designated account, offering a time-saving, convenient, and secure refund service.
The National Taxation Bureau of Kaohsiung, Ministry of Finance, expresses that the "direct tax refund" service is available for both individual consolidated income tax and profit-seeking enterprise income tax. Taxpayers only need to select this option when providing financial institution account information on the tax return or through the filing system during the income tax return filing period. Outside the income tax return filing period, businesses may obtain the “Letter of Consent for the Direct Deposit （Postal） Giro of Tax” from the nearby national taxation bureau, or download the letter of consent from the Ministry of Finance’s eTax Portal: https://www.etax.nat.gov.tw/Download Document and File/Profit-seeking Enterprise Income Tax/ Letter of Consent for the Direct Deposit （Postal） Giro of Business Tax （Profit-seeking Enterprise Income Tax） refunds. Once applied for, it remains applicable for the following years.
The Bureau further explained that, depending on the adopted filing method, the consolidated income tax will be refunded in three batches. The tax refund schedule is as follows:
| Tax refund date | Filing method |
| July 31, 2024 （The 1st batch） | 1. Online filing（including mobile tax return filing） 2. Tax trial calculation: （1） Online registration. （2） Confirmation via the automated telephone voice service（0800-000-321）. （3） Submit（send） the written confirmation of tax return filing to the National Taxation Bureau where the household registration is located by May 10. |
| October 31, 2024 （The 2nd batch） | 1. Two-dimensional barcode and manual filing 2. Tax trial calculation: （1） Submit（send） a written confirmation of tax return filing to the National Taxation Bureau other than the one where the household registration is located by May 10 （2） Submit（send） a written confirmation of tax return filing to any National Taxation Bureau from May 11 to May 31. |
| January 20, 2025 （The 3rd batch） | 1. Assessing tax payable, non-payable, and non-refundable cases to determine eligibility for tax refunds. 2. Late filing of tax return. |
The Bureau highlights that taxpayers eligible for consolidated income tax refunds can file their tax returns online （or through a mobile device） and apply for a “direct tax refund” to enjoy the earliest refund service. With this option, refunds will be deposited directly into their designated accounts without delay, offering a time-saving, convenient, and secure process. If you have any questions, feel free to dial the toll-free service hotline at 0800-000-321 for more information. Our dedicated team at the National Taxation Bureau is here to help. You can also visit the Bureau’s website （https://www.ntbk.gov.tw） to make an inquiry online using the national tax smart customer service tool, “National Tax Assistant.”
Contact person: Collection and Information Management Division, Ms. Shih Meng-shan
Tel: （07）7256600 Ext. 7680