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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 5
Content:
For 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 of Article 25 of the AGR, and a juristic person, organization, or other institution of the Mainland Area, the tax payable for net dividends or profit distributed or attributable shall be withheld at a rate of 21% of the amount distributed or payable by the withholder when payment is made. For a company in any third area in which investment has been made by any individual, juristic person, organization, or other institution of the Mainland Area, the tax payable for net dividends or profit distributed or attributable shall be withheld at a rate of 21% of the amount distributed or payableby the withholder when payment is made.
Visitor:1  Update:2018-04-20

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