With COVID-19 raging across the world from early 2020 to the present, the Overseas Community Affairs Council (OCAC) has been contacted by many compatriots through its mailbox, Facebook fan page, Line and other platforms saying: with the pandemic showing no sign of easing in the short term, to avoid being infected on the flight back to Taiwan they delayed their planned return and have still been unable to return. After stock taking, it was found that rights relating to National Pension and old-age benefit of Labor Insurance, National Health Insurance (NHI), individual income tax rate, land value tax rate and voting may be affected by "Moving-out Registration". On January 15, 2021 the OCAC called related agencies to a meeting to discuss response measures. An item by item explanation is given below:

1. Old-age benefit of National Pension and Labor Insurance (Competent authority: Bureau of Labor Insurance of the Ministry of Labor)

If Old-age benefit of National Pension and Labor Insurance payment are stopped due to moving out of household registration, according to the relevant regulations of National Pension Act and Labor Insurance Act, documents that prove identity or residence that have been verified by an overseas mission or representative office can be submitted annually to the Bureau of Labor Insurance; the pensions can continue to be received after approval by the Bureau. If there is not enough time to prepare documents and the pensions are stopped, an application can be made; after it is approved, old-age benefit of National Pension and Labor Insurance payment can be received again and will be backdated.

2. National Health Insurance (Competent authority: National Health Insurance Administration of the Ministry of Health and Welfare)

(1)Subparagraph 1, Paragraph 1, Article 8 of the National Health Insurance Act adopts the 2+2 principle, meaning that citizens must withdraw from the National Health Insurance if they are away from Taiwan for more than two years and household registration is forcibly moved out (Moving-out Registration). As National Health Insurance premiums no longer need to be paid after withdrawal, their rights are not affected. If a person returns to Taiwan within two years of Moving-out Registration and restores household registration, they can enroll again in the national health insurance scheme, pay the premium and use national health insurance scheme resources, and there is no problem of having to wait for six months.

(2)The existing National Health Insurance system has substantial flexibility. If citizens based overseas still have household registration in Taiwan, their rights and obligations will not be affected for four years. Also, even if a person has been away from Taiwan for more than four years and not returned, if they are then employed in Taiwan they immediately will become eligible for National Health Insurance coverage.

(3)If citizens based overseas have a problem re-enrolling in the National Health Insurance scheme, they can submit related documents as proof and the National Health Insurance Administration will handle the matter on a case-by-case basis.

3. Individual income tax rate (Competent authority: Taxation Administration of the Ministry of Finance)

(1)The current system is divided into Taiwan residents and non-residents. Residents make a tax declaration in May annually with applicable progressive rates of 5-40% depending on income tax brackets; non-residents have to report income that has tax withheld at source, with income tax first withheld by the withholding unit, and do not have to make a separate tax declaration.

(2)If there are doubts about determination of Taiwan residents and non-residents, it is suggested that tax is first declared as in the previous year. If the local tax bureau’s reviews has a different result to the declaration, a further declaration can be made. The Taxation Administration has notified tax bureaus nationally to handle the matter on a case-by-case basis.

4. Land value tax rate (Competent authority: Taxation Administration of the Ministry of Finance

Land value tax rate follows the principle of year after type of tax rate change, therefore, for those for whom land value tax was calculated according to Self-Use Residential Land Value Tax Rate and the land owner, spouse or direct relative had household registration at the house and registration was moved out for some reason in 2020, land tax for the year can be calculated using Self-Use Residential Land Value Tax Rate (oneself, spouse and under age children are limited to one place each); in 2021, if you, spouse or direct relative complete handling of household registration and make an application, when approved by the local tax collection agency, land value tax can still be calculated using Self-Use Residential Land Value Tax Rate.