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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 9
The account-handling bank shall, within the first ten days of each month, effect payment to the National Treasury of all the taxes withheld in the preceding month under Paragraphs 1 and 2 of Article 5 and Paragraph 5 of Article 6, and report to the tax authority-in-charge in the format prescribed by the competent authority.

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