扣繳憑單辦理退稅及何處申請退稅?

 How do I apply for a tax refund using a withholding statement, and where should I apply?

1. 申請者需出示居留證(ARC)給出納組查詢年度是否有扣繳憑單，扣繳憑單分為非居住者及居住者2種，申請退稅者需已住滿183天及經由國稅局查核有應退稅額者方可申請退稅。
2. 申請地點：財政部高雄國稅局 地址：802高雄市苓雅區廣州一街148號，所需文件：居留證和扣繳憑單

Applicants must present their Alien Resident Certificate (ARC) to the Cashier Division to check for any withholding statements issued for the year. Withholding statements are categorized into two types: Non-Resident and Resident. To be eligible for a tax refund, applicants must have stayed in the country for at least 183 days, and the refund must be verified and approved by the National Taxation Bureau.

• Application Location: National Taxation Bureau of Kaohsiung, Ministry of Finance
• Address: No. 148, Guangzhou 1st St., Lingya Dist., Kaohsiung City 802
• Required Documents: ARC and Withholding Statement(s)