Tax Related Laws & Regulations

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2024/4/25

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Enforcement Rules of the Income Tax Act
Article　82

Content：

The time of payment stated in Paragraph 1, Article 88 of the Act refers to the time when actual payment, transfer payment, or remittance payment is made.
The dividends payable by a company that are not paid within 6 months after the date the shareholders' meeting resolves to distribute the earnings are deemed paid; the same rule applies to the cash dividends payable approved by the board of directors' meeting and are not paid within 6 months after the date the board of directors' meeting.

Visitor：1 Update：2021-10-01

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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