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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:
Regulations Governing Application of Agreements for the Avoidance of Double Tax
Article 25
Content:
A resident of the other Contracting State who has derived income subject to withholding tax under Article 88 of the Income Tax Act may, by the district of the national tax administration where the tax withholders are located, pay the total amount of the supplementary tax to the national tax administration-in-charge (head office), in the event of the underpayment or over-refunding of tax as a result of misapplication of tax law or miscalculation.
 Update:2018-04-23

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