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【Withholding Tax】-The tax withholder in accordance with article 88 & 92 of Income Tax Act.
  • The tax withholder, shall within 10 days from the date of withholding, fill out the Payment of Taxes Withheld of Profit-Seeking Enterprise(form 353),make payment to the national treasury of all the taxes withheld, issue withholding certificates and submit them to the relevant tax collection authority. 
  • Over-the-counter payment
    The tax withholder may print the tax bill with three specific barcode at the eTax Portal, Minstry of Finance (website: https://www.etax.nat.gov.tw/). The tax payment may be made at any commissioned bank of the R.O.C government treasury (if the tax due is NT$30,000 or under may also be made in cash at convenience stores). It is a simple, convenient, and fast way to pay taxes.
     • Link for print the tax bill with three-stage barcode (Link to eTax Portal,Ministry of Finance)
Last updated:2022-11-07