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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:
Standards of Withholding Rates for Various Incomes
Article 12
Content:
An offshore banking unit that receives revenue from loans extended to individuals, institutions, government agencies or financial institutions within the territory of the Republic of China shall file and pay tax in accordance with the withholding rate of 15% of the said total lending revenue.
 Update:2018-04-20

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