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


Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 89-1
Where the various incomes subject to withholding prescribed in Paragraph 1, Article 88 of the Act are incomes earned in kind, in the form of valuable securities or in foreign currencies, Paragraph 2, Article 14 of the Act shall apply upon computation.

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