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法律與法規命令

Tax Act:
The Regulations Governing the Withholding of Tax on Salaries and Wages
Article 4
Content:
Tax withholders shall refer to the Withholding Tax Table for Income from Salaries and Wages regarding whether the recipient of salaries and wages has a spouse and the number of dependents, and withhold tax payable accordingly at the time of paying wages and salaries each month. However, payments that do not reach the minimum amount of income subject to tax withholding prescribed in the aforesaid table shall be exempted from being withheld.
Regarding the recipients of salaries and wages who come into the situations prescribed in Article 2, in the case of those who get married or whose number of dependents increase, the tax withholders shall withhold tax based on the relevant change of information starting from the month of occurrence; for those who get divorced, suffer from the death of his/her spouse, or whose number of dependents decreases, the tax withholders shall withhold tax based on the change of information starting from January 1 of next year.
 Update:2019-07-03

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