Am I Eligible For Tax Refund?

People who are eligible forrefund must meet the following two conditions:

1.”Residency Status: Resident for tax purposes”
A foreigner must stay in Taiwanover183 days in a calendar year(Income year) to be a resident.
If you enter and depart from Taiwan repeatedly, the days will be accumulated.
But the each first entry date won't be included.

2.“Withholding tax ishigher than tax payable”
A resident must declareincometax in May to calculate how much the tax payable is.
If the tax payable is lower than the withholding tax, you can ask for the refund by directlydepositing or issuing a check.