Tipping is customary charge 10% in hotel or restaurant.
Foreigners who work legally in Taiwan are required to file an income tax return in May each year. The deadline is May 31. For guidelines on how to file taxes as a foreigner, please contact:

‧Taipei National Tax Administration
‧Kaohsiung National Tax Administration

For more information please visit Central Personnel Administration.

Public phones in Taiwan are divided primarily into two types, coin and card operated.

Coin operated phones accept coins in denominations of NT$1, NT$5, and NT10. For local calls, NT$1 buys one minute of phone time. Phone cards are divided into magnetic strip stored value cards and IC stored value cards, and can be used all over Taiwan. Magnetic strip cards sell for NT$100 each, and IC cards are available in NT$200 and NT$300 versions. The cards are sold in railway stations, bus stations, scenic spots, and convenience stores.

When making local calls it is not necessary to dial the area code; when making long-distance calls, however, the area code of which the recipient stay must be dialed in first (see explanation on the public telephone) and then the recipient’s phone number. International calls can be made from private cell phones, public IDD phones, or hotel IDD phones. International calls are charged in units of six seconds.

‧International E-Call Card

The procedure for making international direct dial calls from Taiwan is as follows:
1. Dial Taiwan's international access code, 002 or 009.
2. Dial the country code of the country being called (1 for the U.S., 86 for mainland China, etc.)
3. Dial in the area code of the called party (leaving out the long-distance recognition digit, "0")
4. Dial in the number of the called party.
For operator-assisted international calls, please dial "100."
For international information, call this free number: 0800-080100.

Reduced price periods and fees for International Subscriber Dialing (ISD) are as follows: 10:00 p.m. - 8:00 a.m. daily, 12:00 noon Saturday - all day Sunday - 8:00 a.m. Monday, and all day on national holidays.

‧Public Phone International Direct Dialing Fees

For reverse charges or credit calls, dial 008 + the communication number for the country being called, as follows :

Australia 008-061-0061
Canada 008-012-0012
Germany 008-049-0049
Hong Kong 008-085-2111
Italy 008-039-0039
Japan (via KDD) 008-81-0051
South Korea 008-082-0082
Malaysia 008-60-0060
Philippines 008-63-0063
Singapore 008-065-6565
England 008-044-0044
United States (AT&T) 008-010-2880
 

Before entering into highly restricted mountain areas, foreign mountaineers are asked to apply for entrance permits. If necessary, the ROC Mountain Association can arrange an English guide for a group of more than 4 members. But for those mountain areas less restricted, the local police stations are responsible for the issue of B Class entrance permit. The applicants have to provide their personal IDs or passports.

What's the procedure to apply for an entrance permit? The applicant has to submit an application form with the attachment of passport or alien residence permit, ID or any approval documents issued by competent authorities, to the Police Affairs Department, local police stations or the police team in the National Parks. But if the foreign visitor applies for the permit in company with a ROC citizen for a same reason, he can follow the same procedures of the ROC people.

‧Apply for a Foreigner's Mountain Pass
Where to apply? Foreign Affairs Section of your local police bureau's Application procedure. Fill out one application form Present following materials:
1. Passport, visa, or alien resident certificate (for inspection)
2. Certification of reason for entering mountains
3. Processing fee of NT$10
Processing time: Immediate

For further details,
please check with National Police Administration at Tel: +886-2-2357-7377

‧Application of Entrance Permit
‧National Police Agency, Ministry of The Interior

‧Requirements for VAT Refund
1. Foreign travelers holding passports from countries other than the R.O.C., travel documents or R.O.C. passports without personal ID numbers attached.

2. Foreign travelers who make purchases of at least NT$3,000 on the same day from the same Tax Refund Shopping (TRS)-posted store, are eligible for a refund of the 5% VAT paid on those purchased goods. To claim the refund, they must apply at the port of their departure from the R.O.C. within 30 days following the date of purchase, and they must take the purchased goods out of the country with them.

‧Where to claim your refund
"Foreign Passenger VAT Refund Service Counter" at the airport or seaport of departure.
The following chart gives the locations of these counters:

‧Refund application procedures
1. Present Application Form for VAT Refund, passport or other designated travel document, purchased goods to be taken out of the country, and original copy of uniform invoice to Customs officers.
2. After verification, Customs officers will issue a "VAT Refund Assessment Certificate."
3. Present "VAT Refund Assessment Certificate" to designated bank at airport or seaport for issuance of refund due.

Guidelines for Foreign Passengers Claiming VAT Refund for Purchase of Goods Eligible for VAT Refund