1.Introduction to Withholding Tax

(1) Who is a withholding agent? (Link to Taxation Administration, MOF, R.O.C)

(2) When shall a withholding agent file returns and make payments of tax withheld? (Link to Taxation Administration, MOF, R.O.C)

2.Tax Related Laws & Regulations (Link to Laws & Regulations Database of  The Republic of  China(Taiwan))

(1) Income Tax Act

(2) Enforcement Rules of the Income Tax Act

(3) Standards of Withholding Rates for Various Incomes

(4) The Regulations Governing the Withholding of Tax on Salaries and Wages