Institution: Tax office
Restrictions: No access for foreign residents (company responsible person / CEO).
Institution position on the issue: None
Last contacted: Not contacted
Discrepancy: The Ministry of Finance’s electronic tax payment system currently differentiates between Taiwanese and foreign company representatives regarding payment methods.
Under current regulations, a company’s “Responsible Person” is permitted to pay Profit-Seeking Enterprise Income Tax using their personal credit card. However, this functionality functions exclusively for Taiwanese nationals holding a standard National ID. Foreign nationals serving as the “Responsible Person” for a Taiwanese company are technically blocked from utilizing this specific payment channel.
The Root Cause: Validation Protocols The restriction is a technical limitation within the payment gateway’s identity verification logic.
To authorize a corporate tax payment via a personal credit card, the system performs a cross-reference check. It validates that the ID number associated with the credit card matches the ID number of the “Responsible Person” listed in the business registration database.
National ID: The system successfully validates the link between the personal ID and the corporate entity.
Foreign ID: The system fails to validate the link when a Foreign ID (ARC, APRC, or New UI Number) is input for corporate tax authorization, resulting in a transaction rejection.
Other companies blocking or restricting access to foreign residents
Tax payments not possible to foreign company representatives
The Ministry of Finance’s electronic tax payment system currently differentiates between Taiwanese and foreign company representatives regarding payment methods.
