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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:
The Regulations Governing the Withholding of Tax on Salaries and Wages<br> Article 2
Content:
Recipients of salaries and wages shall disclose the relevant change of information by preparing and submitting reports specified in the preceding Article to the tax withholders within 10 days from the date of occurrence of the following situations.

1. 

To be married, divorced, or suffer from the death of a spouse.

2. 

Increase or decrease in the number of dependents.
Visitor:1  Update:2019-07-03

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