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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 96
Content:
Where a withholding agent refunds what was excessively withheld from the taxpayer in accordance with Article 94 of the Act, the withholding agent may apply with the governing tax authority for refund or may offset it against a commensurate portion of the tax to be withheld and paid at the same year. The withholding agent shall go to the governing tax authority to proceed on the refund procedure if the year has come to an end.
 Update:2018-04-20

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