Imposed Object and Scope

     Applicable to any person, regardless of nationality or residence country, whose income originated from Taiwan, has to pay the Individual Income Tax.

Tax Payers

     Any person whose income originated from Taiwan.

Regulation (the following Link to Laws & Regulations Databae of The Republic of China(Taiwan))

• Income Tax Act
• Enforcement Rules of the Income Tax Act
• Income Basic Tax Act
• Enforcement Rules of the Income Basic Tax Act
• Regulations Governing the Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income
• Regulations Governing Assessment of Securities Transaction Income Includable in Individual Basic Income
• Standards of Withholding Rates for Various Incomes