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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 32
Content:
After issuing a Resident Certificate according to Article 28, the relevant income data provided by the other Contracting State shall be filed and delivered by the tax collection authority-in-charge to the Financial Data Center, Ministry of Finance at the end of the year.
The cases approved under Articles 13 to 17 shall be filed and delivered by the tax collection authority-in-charge to the Financial Data Center, Ministry of Finance at the end of the year.
 Update:2018-04-23

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