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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 Management, Utilization, and Taxation of Repatriated Offshore Funds Act
In case of any discrepancy between the English version and the Chinese text of these Regulations, the Chinese text shall govern.

Promulgated by Presidential Decree Hua-Tzung-Yi-Ching-Tze No. 10800075631 on 24 July 2019; the implementation date is 15 August 2019 per the Order of Yuan-Tai-Tsai-Tze No. 1080025482 issued by the Executive Yuan on 6 August 2019. 

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