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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 7
Content:
Where a beneficiary prescribed in Paragraph 4 of Article 3-2 of the ITA is not specified or not in existence yet, in the year the trust deed takes effect, the beneficiary change takes effect, or the trust property increase takes effect, the trustee shall declare and pay the tax according to a withholding rate of 20% for the value or the increased portion of the value of the beneficiary's entitlement to such trust benefit.
Visitor:1  Update:2018-04-20

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