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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

2020/7/8
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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.
Visitor：1  Update：2018-10-01
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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

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

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