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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:
Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds
Article 12
Content:
The account-handling bank shall, by the tenth day of every month, pay the tax withheld in accordance with Paragraph 2 of Article 6, Paragraph 3 of Article 8, and Paragraph 2 of Article 10 hereof during the preceding month in New Taiwan Dollars to the national treasury, and file the withholding tax statements with the tax authority having jurisdiction over the registered domicile of the individual or the registered place of business of the profit-seeking enterprise.

The withholding tax statements filed with the tax authority by the account-handling bank pursuant to the preceding paragraph shall also be issued to the individual and the profit-seeking enterprise.
 Update:2019-11-14

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