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法律與法規命令

Tax Act:
Regulations Governing the Withholding of Tax on Income from Salaries and Wages<br> Article 5
Content:
As to salaries paid monthly whose recipient submits Tax Exemption Declarations in accordance with Paragraph 1, Article 3, tax withholders shall withhold tax at the time of payment each month based on the tax payable listed on the Withholding Tax Table for Income from Salaries and Wages by referring to whether the recipient of salaries and wages has a spouse and the number of his/her dependents.
For the recipient of salaries who comes into the situations prescribed in Paragraph 2, Article 3, in which he/she gets married or whose number of dependents increases, tax withholders shall withhold tax based on the relevant change of information starting from the month of occurrence; for one who gets divorced, suffers from the death of his/her spouse, or whose number of dependents decreases, tax withholders shall withhold tax based on the change of information starting from January 1 of the following year.
 Update:2025-03-13

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