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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 5
Recipients of salaries and wages who fail to prepare and submit Reports of Exemption for Consolidated Income Tax shall have 5% of their total monthly payment withheld in accordance with Item 2, Subparagraph 1, Paragraph 1, Article 2 of the Standards of Withholding Rates for Various Incomes.
For wages for part-time jobs and salaries not paid monthly, the tax withholders shall withhold 5% of total payment.

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