22) How does an alien taxpayer apply for a tax refund? What can he or she do if he
       or she is not able to collect the refund check in person?
　

After the national tax administration examines the Individual Income Tax Return as per the general examination procedure and determines he or she is due a refund, he or she shall receive a notification of refund.
The taxpayer may also receive his or her refund via a bank account. Accounts applicable for use in the request are limited to those of a transferable NT-dollar-account of such specified banks as have signed contracts with the Financial Information Service Co., Ltd or Taiwan Post Co., Ltd. The account shall belong to the taxpayer, or to the taxpayer’s spouse or to a dependent in the case of a joint-filing, and shall have been opened with the use of an ROC ID No. or an ARC ID No.
In the case that the National Tax Administration (NTA) is unable to deposit such tax refund as may be owed directly into the appointed bank account, the NTA will mail a notice to the taxpayer informing him or her of this fact and that payment of the refund may be made via the use of a check.
He or she will then need to fill out a proxy statement to appoint an agent to collect the refund check if he or she cannot do it in person.
If the taxpayer leaves the country and cannot collect the refund check, he or she will need to fill out an “application for transferring check” form. The refund can then be collected by means of deposit in the taxpayer’s bank account.
One copy of the page in the taxpayer’s passport bearing his or her signature should be attached for reference.