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

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Tax Related Laws & Regulations

Tax Act:
Standards of Withholding Rates for Various Incomes
Article 14
Content:
The Standards are effective from the date of promulgation; however, the provisions under Article 2, Article 3, Article 4, Article 5, Article 9 and Article 13 amended on October 28, 2009 shall come into force on January 1, 2010. The Articles amended on December 22, 2010 shall come into force on January 1, 2011. The Articles amended on November 1, 2012 shall come into force on January 1, 2013. The Articles amended on September 5, 2013 shall come into force on January 1, 2013.The articles amended on January 6, 2016 shall come into force on January 1, 2016.The articles amended on December 29, 2017 shall come into force on January 1, 2018. The provisions under Article 2 and Article 3 amended on September 20, 2019 shall come into force on December 1, 2019.
Visitor:2  Update:2019-10-23

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