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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 4
Content:
The net dividends or profit distributed or attributable to a profit-seeking enterprise having its head office outside the territory of the Republic of China from investment in an enterprise within the territory of the Republic of China shall be withheld at a rate of 21% of the amount distributed or payable by the withholder when payment is made.
 Update:2018-04-20

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