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Taiwan Issues Notice on Withholding Requirements

15 August 2019

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Approved Changes

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Taiwan

Taiwan's National Taxation Bureau of the Central Area issued on 9 August 2019 a notice on withholding tax filing requirements. --- Profit-seeking enterprises should file withholding tax during prescribed period Yunlin Branch, National Taxation Bureau of the Central Area, Ministry of Finance indicates that profit-seeking enterprises (tax withholders) who pay to profit-seeking enterprise having no permanent establishment or business agent applied should file withholding tax and pay the tax withheld during prescribed period. Besides, the branch also indicates that foreign profit-seeking enterprises can authorize business agent to apply for computing foreign profit-seeking enterprise income derived within the territory of the...