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法律與法規命令

Tax Act:
The Regulations Governing the Withholding of Tax on Salaries and Wages
History

1. 

Promulgated by Decree No. 12377 by the Executive Yuan on December 30, 1972.

2. 

Amended and promulgated by Decree No. 10591 by the Executive Yuan on December 31, 1973.

3. 

Amended and promulgated by Decree No. 9600 by the Executive Yuan on December 30, 1974.

4. 

Amended and promulgated by Decree No. 9757 by the Executive Yuan on December 30, 1975.

5. 

Amended and promulgated by Decree No. 11110 by the Executive Yuan on December 30, 1976.

6. 

Amended and promulgated by Decree No. 0735 by the Executive Yuan on January 30, 1977.

7. 

Amended and promulgated by Decree No. 10760 by the Executive Yuan on December 30, 1977.

8. 

Amended and promulgated by Decree No. 0579 by the Executive Yuan on January 19, 1979.

9. 

Amended and promulgated by Decree No. 12971 by the Executive Yuan on December 24, 1979.

10. 

Amended and promulgated by Decree No. 15161 by the Executive Yuan on December 31, 1980.

11. 

Amended and promulgated by Decree No. 4243 by the Executive Yuan on April 3, 1980.

12. 

Amended and promulgated by Decree No. 1583 by the Executive Yuan on January 25, 1983.

13. 

Article 8 was amended and promulgated by Decree No. 8000 by the Executive Yuan on March 31, 1989.

14. 

Amended and promulgated by Decree No. 11222 by the Executive Yuan on April 15, 1991.

15. 

Article 8 was amended and promulgated by Decree No. 09401 by the Executive Yuan on March 14, 1994.

16. 

Article 8 was amended and promulgated by Decree No. 14683 by the Executive Yuan on April 8, 1998.

17. 

Amendments to Article 5 and Article 8 and deletion of Article 6 were promulgated by Decree 09704510980 by the Ministry of Finance on March 5, 2008.

18. 

Article 5, Article 8 and Article 10 were amended and promulgated by Decree 09900528810 by the Ministry of Finance on December 22, 2010; Article 5 and Article 8 came into force on January 1, 2011.
Visitor:3  Update:2019-07-03

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