Enforcement Rules of the Income Tax Act Article 97
In the course of filing an annual income tax return, a taxpayer whose tax is paid to and withheld by different jurisdictions shall have the tax authority where he/she files annual income tax return to verify and refund the tax if a refund is granted.
中文原文 所得稅法施行細則第97條
納稅義務人辦理結算申報，其已繳納及已扣繳之稅款非屬同一轄區而經核定須退還稅款者，應由結算申報地稽徵機關查明退稅。