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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:
Standards of Withholding Rates for Various Incomes
Article 12
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.

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