我有退稅嗎?

我有退稅嗎?Am I Eligible For Tax Refund?

想知道當年度有無退稅，須符合下列兩項條件：

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

1.為居住者

外籍人士當年度在台居留滿183天為居住者，如當年度多次進出，累積

計算，但入境當日不計入。

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.扣繳稅額大於應納稅額

居住者於每年五月辦理申報，如應納稅額小於扣繳稅額，才有退稅。

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.