Regulations Governing Financial Assistance to Encourage Business Entrepreneurs to Invest in Countries Having Diplomatic Relations with the Republic of China (Taiwan) Article 9
In accordance with the relevant regulations of the Income Tax Act, MOFA may withhold income tax from any financial assistance that is given according to these Regulations.
中文原文 鼓勵業者赴有邦交國家投資補助辦法第9條
外交部得依據所得稅法相關規定，代為扣繳依據本辦法給付補助款之所得稅款。