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法律與法規命令

Tax Act:
Income Tax Act
Section 2【Definitions】 Article 7
Content:
The term "person" as used in this Act refers to a natural person or juristic person. The term "individual" used in this Act means a natural person.
The term "individual residing in the Republic of China" refers to one of the following:
1. A person who has domicile within the territory of the Republic of China and resides at all times within the territory of the Republic of China;
2. A person who has no domicile within the territory of the Republic of China but resides within the territory of the Republic of China for a period of more than 183 days during a taxable year.
The term "individual not residing in the Republic of China" denotes an individual other than those as provided in the preceding paragraph. The term "taxpayer" as used in this Act means a person who is required under this Act to report or pay income tax.
The term "tax withholder" as used in this Act means a person who is required under this Act to withhold income tax from his payment to be made to a taxpayer.
Visitor:12  Update:2018-04-19

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