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The National Tax Administration of Taipei (NTAT) has announced principles for resolving disputes regarding applications for pension tax refunds for company managers who retired before 22 June 1998:
Managers who are listed on the corporate registration card, either filed with the Commence Department of the Ministry of Economic Affairs by a company having a registered capital of NT$100 million or more, or filed with the provincial or municipal government by a company having a registered capital less than NT$100 million, as the case may be, are not considered laborers and therefore, are not eligible for tax refund benefits.
The involved individual or the NTAT can require the enterprise to provide the company charter or the methods by which managers are appointed as evidence of the individual's relationship with the company. If these documents prove that the involved individual was retained and not employed by the company, he or she is not eligible for tax refund benefits.
If there is still a dispute, the involved individual may submit the company charter or manager appointment methods to the Council of Labor Affairs, which shall determine whether or not the involved individual had laborer status, and thus resolve the dispute.
If the involved individual had the title of manager or president but was not engaged as per the Company Law, and was truly employed to carry out work for a wage, then he or she is entitled to the tax refund.
