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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:
Regulations Governing Application of Agreements for the Avoidance of Double Tax
Chapter 5【Procedure of Application and Tax Return】 Article 21
Where a resident of the other Contracting State derives income which, in accordance with the provisions of the DTA, may be taxed in the ROC, the relevant assessment and collection procedure shall be governed by the provisions of the Income Tax Act, the Income Basic Tax Act, and relevant laws and regulations, unless otherwise provided in the DTA, these Regulations, and relevant laws and regulations.

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