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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
Article 12
As for the funds deposited in the segregated foreign exchange deposit account, the segregated trust account, or the segregated securities discretionary investment account by an individual or a profit-seeking enterprise in accordance with this Act, income arising from the management, disposition, or utilization, and the transfer of such funds and properties thereof involved shall comply with the relevant tax laws and regulations.

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