Taiwan’s Ministry of Finance (MOF)Â has issued a notice on 21 December 2025 clarifying the requirements for the lifting of travel restriction on tax debtors, which include either paying the tax due along with a fine, or furnishing property equivalent to the tax due as security in advance.
A 9-day Lunar New Year holiday is approaching. For tax debtors planning to travel abroad during the said holiday but being restricted on exiting the Republic of China (R.O.C.) due to unpaid taxes, don’t forget to pay the tax due and fine, or furnish property equivalent to the tax payable as security in advance, to lift exit restrictions and have nice trip.
The National Taxation Bureau of the Southern Area, Ministry of Finance stated that, under any of the following circumstances in accordance with Paragraph 3, Article 24 of the Tax Collection Act, the Ministry of Finance may request the National Immigration Agency, Ministry of the Interior to restrict the taxpayer or the responsible person of the profit-seeking enterprise from exiting the R.O.C.:
- An individual residing in, or a profit-seeking enterprise operating within the territory of the R.O.C., is in arrears with the amount of confirmed tax or fine, either individual or combined account, exceeding TWD 1 million for an individual or TWD 2 million for a profit-seeking enterprise.
- The amount of tax owed before the conclusion of the process of administrative remedy exceeds TWD 1.5 million for the said individual or TWD 3 million for the said profit-seeking enterprise.
The Bureau would like to remind the public that the fastest way to lift an exit restriction is to pay the tax due and fine, or furnish property equivalent to the tax payable as security.
However, the restriction will not be lifted for partial payment of the tax due or installment payments approved by the Administrative Enforcement Agency until the tax due and fine are fully paid. Therefore, those planning to travel abroad are urged to pay tax due and fine in full as promtly as possible, or furnish property equivalent to the tax payable as security, lest their travel plans be spoiled because of restrictions on exiting the R.O.C.
