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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:
The Regulations Governing the Withholding of Tax on Salaries and Wages
Article 1
As to salaries and wages paid monthly for public servants, teachers, military personnel, policemen and staff employees and workers of public and private enterprises or institutions, except for those who are entitled to have their income tax exempted, all the recipients of said salaries and wages shall prepare and submit Reports of Exemption for Consolidated Income Tax to the  withholders of organizations, institutions, or enterprises they work for, which clearly state the name, birthdate, and National Identification Card number of the spouse and dependents who are entitled deductible exemptions according to Article 17 of the Income Tax Act.
Visitor:4  Update:2019-07-03

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