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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act
Article 95
Content:
When a holder of bearer shares or corporate bonds is claiming dividends or interest distributed by a company, the holder shall present the citizen's identification card for the profit-seeking enterprise or the withholding agent to record his/her name, address and identification number; if the holder is a profit-seeking enterprise, it shall present its company title, person-in-charge, name, address and business administrative number to be recorded by the profit-seeking enterprise or the withholding agent and proceed in accordance with Article 92 and Article 102-1 of the Act.
 Update:2018-04-20

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