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法律與法規命令

Tax Act:
Standards of Withholding Rates for Various Incomes
Article 11
Content:
Where an individual outside the territory of the Republic of China derives income arising from transactions of house, land, or the right to use a house in Article 4-4 of the ITA which is calculated in accordance with Paragraph 3, Article 14-4 of the ITA, he or she shall file and pay the tax in accordance with the following withholding rate according to the holding period of the house, land, or the right to use a house: 
1. The withholding rate shall be 45% if the holding period is no more than 1 year.
2. The withholding rate shall be 35% if the holding period is more than 1 year. 

Where an individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year in accordance with Paragraph 4, Article 25 of the AGR derives income which is calculated in accordance with Paragraph 3, Article 14-4 of the ITA, he or she shall file and pay the tax as applicable under the preceding Paragraph of this Article.

Where a profit-seeking enterprise has neither any fixed place of business nor business agent within the territory of the Republic of China but derives income arising from the transaction of a house and land in accordance with Paragraph 1 in Article 4-4 of the ITA which is calculated in accordance with Paragraph 1, Article 24-5 of the ITA, or derives income arising from the transaction of such offshore company shares in accordance with Paragraph 4 in Article 24-5 of the ITA, shall file and pay the tax in accordance with the withholding rate under Paragraph 1 of this Article.

Where a juristic person, organization, or other institution of the Mainland Area has neither any fixed place of business nor business agent in the Taiwan Area in accordance with Paragraph 4, Article 25 of the AGR but derives income arising from the transaction of a house and land in accordance with Paragraph 1 in Article 4-4 of the ITA which is calculated in accordance with Paragraph 1, Article 24-5 of the ITA, or derives income arising from the transaction of such offshore company shares in accordance with Paragraph 4 in Article 24-5 of the ITA, shall file and pay the tax as applicable under the preceding Paragraph of this Article.

Where a profit-seeking enterprise has neither any fixed place of business nor business agent within the territory of the Republic of China derives income from a property transaction other than that specified in Paragraph 3, it shall file and pay the tax in accordance with the withholding rate of 20% of the income. Where an individual outside the territory of the Republic of China derives income from a property transaction other than that specified in Paragraph 1 or income from self-undertaking in farming, fishing, animal husbandry, forestry, and mining or other income as described in Article 14 of the ITA, he or she shall file and pay the tax in accordance with the withholding rate of 20% of the income.

Where a juristic person, organization, or other institution of the Mainland Area has neither any fixed place of business nor business agent in the Taiwan Area in accordance with Paragraph 4, Article 25 of the AGR derives income form a property transaction other than that specified in Paragraph 4, and an individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year in accordance with the aforesaid provision of AGR derives income from a property transaction other than that specified in Paragraph 2, income from self-undertaking in farming, fishing, animal husbandry, forestry mining, and other income as described in Article 14 of the ITA, that income shall be filed and paid as applicable under the preceding Paragraph of this Article.
 Update:2018-04-20

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