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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 13-1
Content:
Where a profit-seeking enterprise has its fixed place of business within the territory of the Republic of China derives income as prescribed in Article 2, and the tax to be withheld each time by the tax withholder does not exceed NT$2,000, the tax is exempted from being withheld. However, the income subject to separate taxation in accordance with the ITA will still be withheld according to the pertinent rules. 

Where a juristic person, organization, or other institution of the Mainland Area has its fixed place of business or business agent in the Taiwan Area in accordance with Paragraph 3 of Article 25 of the AGR derives income as prescribed in Article 2, any tax on income shall be withheld as applicable under the preceding paragraph of this Article.
 Update:2018-04-20

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