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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 Management, Utilization, and Taxation of Repatriated Offshore Funds Act
Article 9
Content:
The account-handling bank shall, within the first ten days of each month, effect payment to the National Treasury of all the taxes withheld in the preceding month under Paragraphs 1 and 2 of Article 5 and Paragraph 5 of Article 6, and report to the tax authority-in-charge in the format prescribed by the competent authority.
 Update:2019-09-20

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