(Under Revision)

Cashier Services

Date: 2022-07-22
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The Cashier Division website (https://ga.ntu.edu.tw/cashier/) provides information about staff duties and related regulations for inquiry, as well as links for document downloads. The website also provides direct links to division service systems, including the income tax report system, reimbursement and billing statement tracking system, and vendor payment inquiry system. Vital and latest information to be announced or service items that users frequently ask about are posted in the News section.

Services

(1) Issuing petty cash

For expense items under NT$6,000 in education support funding reported by a college, department, or graduate institute, the information is posted in the “Petty Cash to Be Collected” column (Chinese version) on the Cashier Division website. After approval by  the Accounting Office, the payee can bring his or her ID card and seal to collect the petty cash at the Cashier Division’s Registration Desk No. A1.

(2) Check Issuance

To collect a check in person at counter No. A1 of the Cashier Division’s registration, the payee should present an ID card and bring along a seal. If the collection is not by the payee, the delegated collector should bring along an authorization letter, the seal of the payee, and the delegate’s ID and seal.

(3) Various payment services

Registration Desks No. A3-A5 at the Cashier Division handle payments, such as faculty ID fee, security deposit, accommodation fee, venue fee, return of remaining funds, return of excessive payments, parking fees, patent fees, utilities, donations, labor and health insurance, public insurance, retirement pension, and return of personnel expenses. Each paying unit shall create and print the payment form through the university’s accounting system “Generate Payment Form” template. After the form is approved and affixed with required seals, the payer shall bring the form to the Cashier Division for payment.

(4) Issuance of various receipts in advance

If the service unit charges usage fees for venues, equipment, and computing machines at the university for academy-industry cooperation activities, please visit the university accounting system “Generate Payment Form” template → “C Issuing Receipts in Advance” to create and print an “Application Form for Common Advanced Receipts for Independent Fee Collection within the University.” The form should be approved with seal and be processed at the Cashier Division’s Registration Desk No. A1. Those who need advanced receipts for reimbursements required by institutions and companies outside the university should bring the official document approved by a level-one supervisor as well as notifying the Accounting Office before submitting the official document to the Cashier Division’s Registration Desk No. A1.

(5) Remittance Tracking

Visit the Cashier Division website/Inward Remittance Inquiry  (website) to track inward remittances of subsidies, grants, and industry-university cooperation funding from external institutions (government agencies or enterprises) applied by faculty or staff members. The Cashier Division regularly updates the list of outstanding payments. To inquire about the remitter, contact the Cashier Division at #63735.

(6) Payroll claim

After a faculty member takes on a research project, please log into the “NTU Reimbursement and Billing System” (https://ntuacc.cc.ntu.edu.tw/acc/) and click on “Payroll Claim” to claim personnel expenses, including payrolls for the principal investigators, assistants, and temporary workers.

(7) Visiting professor remuneration

Limited to scholars who are employed and subsidized by the Ministry of Science and Technology.

1. After registering with the Personnel Department and confirming the status of your labor and health insurance, please submit the following documents to the Cashier Division according to the three identity categories listed below and wait until notification from the Personnel Department before applying for remuneration:

(1) Persons of foreign nationality

      • A copy of the back and front sides of the residence permit (including ID number) or one photocopy of the Record of ID No. in the Republic of China.
      • One photocopy of the front side of the salary account passbook.

(2) Persons from mainland China

      • One photocopy of the Exit & Entry Permit of the Republic of China.
      • One photocopy of the front side of the salary account passbook.

(3) Newly employed Taiwanese nationals

      • One photocopy of the national ID card (See No. 3 in this section for details about taxing for Taiwanese scholars residing abroad).
      • One photocopy of the front side of the salary account passbook.

2. Income tax rates for foreigner and Chinese

(1) For those who stay more than 183 days within a single tax year after arriving in Taiwan, the income tax withheld will be processed according to the regulations for individuals residing in the Republic of China. In other words, the fixed salary total can be charged, based on monthly total pay, according to the tax amount listed in the tax chart or using a fixed 5% (tax withholding will be waived if the withheld amount for each month would not exceed $2,000).

(2) For those who stay less than 183 days of a single tax year after arriving in Taiwan, the tax withholding rate is 6% for monthly salaries of under $37,875 (inclusive) and the tax withholding rate is 18% for monthly salaries of over $37,875.

3. If a person has processed withholding tax based on the status of residing in the Republic of China for less than 183 days at the time of resignation, the difference in the tax withheld shall be paid based on non-resident status.along with a fine specified by the National Taxation Bureau. People with the following conditions will also be taxed as non-residents: people with Taiwan nationality who have cancelled their household certificate (no residence in Taiwan), people who have household registration but have no record of entering Taiwan within a single tax year, or people who resided for less than 31 days within a single tax year and their center of life and economic activity is not in the territory of the Republic of China.

(8) Income from Professional Practice

According to the Income Tax Act, remuneration paid to lawyers, accountants, architects, technicians, doctors, performers, and others who make a living by means of craftsmanship should be regarded as the income from professional practice (9A). Visit the NTU Accounting System and find “Income from professional practice” to file the tax. Before filing the tax, we advise you to read the guidelines governing filing income on the Cashier Division website .

(9) Preferential Interest Deposit for Civil Servants

Based on voluntary participation, this deposit allows civil servants to deposit a fixed amount of their salary every month, which will be deposited by the university on payday and may be withdrawn at any time. The interest rate will be based on the floating rate of two-year-period savings deposits announced by the bank or post office offering the savings account. The maximum monthly deposit is NT$10,000, and the total preferential deposit shall not exceed NT$700,000. The interest rate for the portion exceeding the said limit is calculated based on the interest rate of demand savings deposits.

Application:

  1. Apply a salary account at the following financial institutions:
    Post Office: Ask for a post office savings account application form at counter B3~B5 of the Cashier Division, and bring it to the post office to open an account.
    E.SUN Bank: Open an account directly at the NTU, Heping, or Guting branch.
    Hua Nan Bank: Open an account directly at the NTU branch.
  1. After opening an account, please log into myNTU (Chinese version) with your NTU username and password → click “帳務財物” (accounts and properties) → click “薪資入帳變更申請” (alter the salary account) → enter the account number for the Premium Savings Account and the monthly deposit amount to complete the process. The amount will be directly deducted from your salary starting from the next payroll and deposited into your Premium Savings Account.
  2. To modify the monthly amount deposited into the Premium Savings Account, visit myNTU and follow the above steps to complete the procedure.

(10) Payment procedure

1. Salary payments of the university (including faculty and staff within the establishment, contract staff, workers receiving monthly salary with labor and health insurance at NTU, and students receiving research grants) are made by the post office, Hua Nan Bank, and E.SUN Bank (accounts opened at these agencies for salary payment are referred to as “salary account”) in accordance with the Guidelines for Handling Salary Remittance for the Central Government Agencies and School Employees.

2. Guidelines and notes on income reimbursement:

(1) Remitted into salary accounts:

a. NTU faculty and staff:

Please log into myNTU with your username and password → click “帳務財物” (accounts and properties) → click “薪資入帳變更申請” (alter the salary account) → enter the required information. This update will be automatically synced to the accounting system. To avoid remittance delay and additional administrative work caused by erroneous account information, please check the provided information carefully before submission.

b. Payees or non-NTU persons without an NTU account:

(a) At the first reimbursement request, the billing staff members should log into NTU Accounting System → click “所得報帳” (income reimbursement) → click “所得人資料維護” (payee info maintenance) → click “新增所得人” (add new payee), and then enter the information of the payee.

(b) To correct or alter the provided information, please visit the website NTU Accounting System → click “所得報帳” (income reimbursement) → click “所得人資料維護” (payee info maintenance)  → download “受款人(個人)變更薪轉帳戶申請表” (Individual Payee Salary Account Modification Application Form) → fill out the form, scan the completed form, and email the file to cashier@ntu.edu.tw or fax to the Cashier Division at 2365-1431.

(2) Remitted into accounts opened at other financial institutions (i.e., non-salary accounts; only for various incomes, thesis/dissertation defense evaluation fee, and register reimbursement):

a. When generating a payment receipt for the payee, please note clearly on the receipt that the payee is advised to provide a salary account to avoid processing fee, and that a processing fee of NT$10 will be charged and deducted from the payment if the payee provides a non-salary account.

b. Visit the website NTU Accounting System → click “所得報帳” (income reimbursement) → click “所得人資料維護” (payee info maintenance)  → download “受款人(個人)變更薪轉帳戶申請表” (Individual Payee Salary Account Modification Application Form) → fill out the form, scan the completed form, and email the file to cashier@ntu.edu.tw or fax to the Cashier Division at 2365-1431.

c. As salary and non-salary accounts require different remittance procedures, please separate the income reimbursement requests (including various incomes, thesis/dissertation defense evaluation fee, and register reimbursement) for payees with a salary account (from the post office, Hua Nan Bank, or E.SUN Bank) from the requests for payees with a non-salary account. When claiming reimbursements, please select “薪資匯款” (salary account remittance) for payees with a salary account and “他行匯款” (non-salary account remittance) for payees with a non-salary account.

3. For personal miscellaneous expenses or advances from project funding or unit funding, please handle the expenses through salary accounts to avoid wire transfer fee. If the expenses are handled through accounts opened at other financial institutions, the applicant shall pay a NT$30 wire transfer fee for a remittance of under NT$2 million. Every increase of NT$1 million to the remittance will raise the wire transfer fee by NT$10. For example, NT$30 for a remittance of under NT$2 million; NT$40 for a remittance of NT$2-3 million … until the fee reaches NT$210 for a maximum remittance of NT$20 million. The amount in addition to the NT$20 million remittance will be charged according to the rate of NT$10 per remittance of under NT$2 million. The processing fee is deducted directly from the remittance. If additional accounts are needed due to project funding management, please fax a copy of the front cover of the passbook, with the applicant’s ID number, phone number, and project title or specific reasons written on it, to 2365-1431 for the Cashier Division to set up account information.

4. To add or modify a vendor’s banking information, please visit the website of the Cashier Division → click “下載專區” (Downloads) → download “廠商匯款同意書” (Vendor Remittance Consent Form). After the vendor fills out the consent form, attaches a copy of the front cover of its passbook, and stamps the completed form with its company seal, authorized signatory’s seal, and invoice seal, the document shall then be scanned and emailed to cashier@ntu.edu.tw or faxed to 2365-1431 for the Cashier Division to set up vendor banking information.

5. If the payee cannot provide a financial institution account for special reasons and needs to use checks for payments, please submit a written explanation approved by the supervisor with his/her seal along with related supporting documents.

(11) Inquire into details of personal payment and application for personal payment email notification

  1. Please apply for a “username” (login) and “password” at the Computer and Information Networking Center and log into myNTU → click “帳務財務” (accounts and properties) → click “付款查詢暨付款通知” (payment inquiry and notification). The user can check the various payment item details, including “payroll within the establishment,” “resignation savings,” “temporary wages,” and “miscellaneous expenses,” based on year. In addition, users can click “撥款通知設定” (payment notification setting) to apply for payment email notification services as well as alter personal emails and phone numbers.
  2. For non-NTU applicants of payment email notification, please apply for an account on the aforementioned webpage, i.e., “付款查詢暨付款通知” (payment inquiry and notification), as a user without an NTU account (read the instructions carefully before faxing the application form). Once the application is approved, the user can check various payment details after logging in with his/her ID number and password, as well as receive payment email notices.

(12) Vendor payment inquiry

For vendor payment inquiries, please inform the vendors to visit the vender payment inquiry system: http://mis.cc.ntu.edu.tw/pay4/ for application and inquiries.

(13) Reimbursement/billing tracking system

After sending the accounting documents to the Accounting Department, the billing staff member can track the current processing status of his or her reimbursement/bill at the “報帳流程追蹤系統” (reimbursement/billing tracking system): (1) click the system shown on the lower right corner of the website of the Cashier Division, or (2) log into NTU’s accounting system and go to “Tool/Log Out,” and select “Reimbursement/Billing Tracking System” before entering the “expense certification record barcode” or “receipt serial number.”

(14) University Faculty Salary Slip

Please visit myNTU → Accounting → Faculty Salary Slip to view and print your salary statement.

(15) Viewing and Printing Out Withholding Tax Statement

Visit myNTU Accounting Faculty Salary Slip to view and print out your withholding tax statement. For non-resident, please bring your residence permit to counter No. A7-A9 at the Cashier Division to check and print your withholding tax statement.

Contact the Account Balance Section for petty cash and issuance of checks:
Contact / (02) 3366-2021

Contact the Accounting Balance Section for advanced receipts:
Contact / (02) 3366-2015

Contact the Account Balance Section for remittance inquiry:
Contact / (02) 3366-3735

Contact the Account Balance Section for payment services:
Contact / (02) 3366-2015

Contact the Payroll Section for salary tax:
Contact / (02) 3366-2020

Contact the Payroll Section for income from professional practice:
Contact / (02) 3366-3499

Contact the Payroll Section for visiting professor remuneration:
Contact / (02) 3366-2019

Contact the Payroll Section for savings deposits for civil servants:
Contact / (02) 3366-3498、3366-2019、3366-3499

Contact the Planning and Evaluation Section for payment procedures:
Contact / (02) 3366-3734

Contact the Payroll Section for faculty payment
Contact
/ (02) 3366-3498, 3366-2019, 3366-3499

Contact the Planning and Evaluation Section for payment inquiries and personal payment email notification:
Contact / (02) 3366-3734