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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 4
The net dividends or profit distributed or attributable to a profit-seeking enterprise having its head office outside the territory of the Republic of China from investment in an enterprise within the territory of the Republic of China shall be withheld at a rate of 21% of the amount distributed or payable by the withholder when payment is made.

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