進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act<br> Article 8-10
Content:
For a trust fund prescribed in Paragraph 6, Article 3-4 of the Act, the account book required to be prepared by the trustee in accordance with Article 6-2 of the Act shall contain the types of income incurred for the trust property, and shall establish the beneficiary's withheld tax account, which are used to record the amount of tax withheld that can be distributed to the beneficiary.
The commencing and expiry dates for the trustee to keep records of accounts stated in the preceding Paragraph shall be the first day of January and the thirty-first day of December respectively in each calendar year.
The account prescribed in Paragraph 1 has a balance amount of zero when the trust is established; the beginning balance amount for each of the subsequent years shall be equal to the ending balance amount for the preceding year.
Visitor:2  Update:2018-10-01

Back Home TOP
:::
列印
置頂