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：

Standards　of　Withholding　Rates　for　Various　Incomes
Article　12

Content：

An offshore banking unit that receives revenue from loans extended to individuals, institutions, government agencies or financial institutions within the territory of the Republic of China shall file and pay tax in accordance with the withholding rate of 15% of the said total lending revenue.

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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