進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Regulations Governing Application of the Place of Effective Management
Article 2
Content:
Any foreign profit-seeking enterprise incorporated according to foreign law but with a place of effective management in the Republic of China shall be deemed as a profit-seeking enterprise having its head office within the territory of the Republic of China, and shall be subject to profit-seeking enterprise income tax; withhold income tax from various income payments; submit withholding (exemption) certificates, dividend vouchers, and other relevant certificates to the tax authorities; and issue the certificates to the taxpayer in accordance with the Income Tax Act and other relevant laws. In case of violation, the foreign profit-seeking enterprise shall be subject to fines under the Income Tax Act and other relevant laws.
The term "other relevant laws" in the preceding paragraph shall refer to the Income Basic Tax Act, Tax Collection Act, and other relevant laws.
Visitor:1  Update:2018-04-24

Back Home TOP
:::
列印
置頂