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Taiwan Issues Release Clarifying Online Filing of Withholding Statements

11 December 2018

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Approved Changes

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Taiwan

On 6 December 2018, the Taiwan Ministry of Finance issued a release to clarify the online filing of withholding statements. --- Can withholding statements for various incomes provided to non-residents by withholding agencies be filed through the Internet? Individuals who do not reside within the territory of the Republic of China or profit-seeking enterprises without a fixed place of business within the territory of the Republic of China (hereafter referred to as "non-residents") pay their withholding tax in full within ten days of the day when the taxes are withheld in accordance with Paragraph 2 of Article 92 of the...