Tax Related Laws & Regulations

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2024/4/18

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Standards　of　Withholding　Rates　for　Various　Incomes
Article　10

Content：

Article 26 of the ITA provides that for a foreign motion picture enterprise which has no branch within the territory of the Republic of China, 20% of the profit-seeking enterprise income earned within the territory of the Republic of China shall be withheld.

Visitor：2 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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