Where a taxpayer is an individual residing within the territory of the Republic of China, or a profit-seeking enterprise having its fixed place of business within the territory of the Republic of China, tax shall be withheld in accordance with the following rules: 
1.Tax on salary is withheld in either of the following ways, one of which is to be selected and applied by the taxpayer, however, for the wages for a part-time job and/or a salary not paid monthly, tax shall be withheld in accordance with “The Regulations Governing the Withholding of Tax on Wages”:
(1)The total monthly payment is withheld in accordance with the Regulations Governing the Withholding of Tax on Wages. For porters in docks and stations and temporary workers in the construction industry, etc. whose wage is calculated and paid on daily basis, their wages are exempted from tax being withheld, but the tax withholder shall still file a withholding report to the tax collecting authority-in-charge in accordance with Paragraph 3 of Article 89 of the ITA.
(2)5% of the total monthly payment is withheld.
2. For commission, 10% of the payment is withheld.
3.Tax on interest is withheld in accordance with the following rules: 
(1)Interest on favorable pension (discharge) fund savings of military personnel, civil servants, and teachers shall be exempted from tax being withheld, but the tax withholder shall file a withholding report to the tax collecting authority-in-charge as applicable under Paragraph 3 of Article 89 of the ITA.
(2)For interest from the portion of the pecuniary amount realized by short-term commercial papers at their maturity in excess of the selling price at their initial issuance, 10% of the payment is withheld.
(3)For interest distributed from beneficiary securities or asset-backed securities issued in accordance with the Financial Asset Securitization Act or the Real Estate Securitization Act, 10% of the distribution is withheld.
(4)For interest on government bonds, corporate bonds, or financial bonds, 10% of the payment is withheld.
(5)For interest derived from repo (RP/RS) trade whereby a taxpayer purchases securities or short-term commercial papers as described above in Subparagraphs 2 to 4 which shall be the net amount of the sale price at their maturity in excess of the original purchase price, 10% of the payment is withheld.
(6)For all other types of interest, 10% of the payment is withheld.
4. If the taxpayer and his or her spouse (including such dependents as may be named and identified in the tax return) jointly filing consolidated income derive income from interest on deposits in financial institutions and from trust funds of a savings nature, they may claim a withholding exemption certificate to be held by the tax withholder for registration when making payment in accordance with the Directions for the Implementation of Withholding Exemption Certificates for Savings, where accumulated portion not exceeding NT$270,000 shall be exempted from tax being withheld. However, the interest on postal passbook savings and other forms of interest may be subject to separate taxation as stipulated in the ITA are excluded.
5. For rentals, 10% of the payment is withheld. 
6. For royalties, 10% of the payment is withheld.
7. For prizes or payment from contests and games won by chance, 10% of the full payment is withheld. However, for prizes won in a lottery held under government auspices, where the prize for each ticket (raffle, bet) does not exceed NT$5,000, shall be exempted from tax being withheld. Where the prize for each ticket (raffle, bet) exceeds NT$5,000, 20% of the full payment will be withheld.
8. For remuneration to professional practitioners, 10% of the payment is withheld.
9. For pension income, 6% of the balance of the payment minus the fixed exemption is withheld.
10. For payment of reward for information or accusation, 20% of the full payment is withheld.
11. For income from transactions in structured products between taxpayers and securities firms or banks, 10% of the income derived is withheld.
Where the income as prescribed in the Subparagraphs of the preceding Paragraph is derived from sources in the Taiwan Area by an individual of the Mainland Area residing and staying in the Taiwan Area for at least 183 days in a taxable year in accordance with Paragraph 2 of Article 25 of the AGR, or by a juristic person, organization, or other institution of the Mainland Area having its fixed place of business in the Taiwan Area in accordance with Paragraph 2 of Article 25 of the AGR, it shall be withheld as applicable under each corresponding Subparagraph of the preceding Paragraph of this Article.