Tax Related Laws & Regulations

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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　97

Content：

In the course of filing an annual income tax return, a taxpayer whose tax is paid to and withheld by different jurisdictions shall have the tax authority where he/she files annual income tax return to verify and refund the tax if a refund is granted.

Update：2018-04-20

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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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