In the case that the income derived by a resident of the other Contracting State subject to withholding tax under Article 88 of the Income Tax Act has already been taxed in accordance with the “Standard of Withholding Tax Rates for Various Incomes,” the income recipient or tax withholder may, within five years from the tax payment date, submit the relevant documents stated under Articles 13, 14, 15, 16 or 17 of these Regulations and the withholding tax statements, and apply to the tax collection authority-in-charge which originally handled the withholding tax case for a refund of tax overpaid. The income recipient or tax withholder may also, by the district of the national tax administration where the tax withholders are located, calculate the total amount of tax overpaid by summing up the withholding tax already declared and paid and the withholding tax payable in accordance with the DTA, and apply to the national tax administration-in-charge (head office) for a refund of tax overpaid.
A resident of the other Contracting State who has derived income subject to withholding tax under Article 88 of the Income Tax Act, and has filed a tax return in accordance with the Income Tax Act, may submit the relevant documents stated under Articles 13, 14 or 17 of these Regulations, along with the tax return and original copy of the tax payment statement, and apply to the tax collection authority-in-charge which originally handled the tax filing case for a refund of tax overpaid within five years from the tax payment date.
The income recipient or tax withholder may appoint an individual residing in the territory of the ROC or a profit-seeking enterprise having a fixed place of business within the territory of the ROC to file for a refund of the overpaid income tax prescribed in the preceding two paragraphs.