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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 9
Content:
For a profit-seeking enterprise of which the headquarters are outside the territory of the Republic of China, its income is calculated by 10% or 15% of the business revenue earned within the territory of the Republic of China in accordance with Article 25 of the ITA given the approval or decision by the Ministry of Finance, and where its profit-seeking enterprise income tax payable shall be withheld and paid by the business agent or the payer in accordance with Subparagraph 2 or Subparagraph 3 of Article 98-1 of the same Act, 20% of the profit-seeking enterprise income earned within the territory of the Republic of China is withheld.
Visitor:5  Update:2018-04-20

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