Standards of Withholding Rates for Various Incomes Article 14

Law:: Standards of Withholding Rates for Various Incomes
Chinese:: 各類所得扣繳率標準第14條

The Standards are effective from the date of promulgation; however, the provisions under Article 2, Article 3, Article 4, Article 5, Article 9, and Article 13 amended on October 28, 2009 shall come into force on January 1, 2010. The Articles amended on December 22, 2010 shall come into force on January 1, 2011. The Articles amended on November 1, 2012 shall come into force on January 1, 2013. The Articles amended on September 5, 2013 shall come into force on January 1, 2013. The articles amended on January 6, 2016 shall come into force on January 1, 2016. The articles amended on December 29, 2017 shall come into force on January 1, 2018. The provisions under Article 2 and Article 3 amended on September 20, 2019 shall come into force on December 1, 2019. The Articles amended on June 30, 2021 shall come into force on July 1, 2021.

中文原文各類所得扣繳率標準第14條

本標準自發布日施行。
但中華民國九十八年十月二十八日修正發布之第二條至第五條、第九條、第十三條，自九十九年一月一日施行；九十九年十二月二十二日修正發布條文，自一百年一月一日施行；一百零一年十一月一日修正發布條文，自一百零二年一月一日施行；一百零二年九月五日修正發布條文，自一百零二年一月一日施行；一百零五年一月六日修正發布條文，自一百零五年一月一日施行；一百零六年十二月二十九日修正發布條文，自一百零七年一月一日施行；一百零八年九月二十日修正發布之第二條、第三條，自一百零八年十二月一日施行；一百十年六月三十日修正發布條文，自一百十年七月一日施行。

English translation for reference only; the Chinese text prevails. Not legal advice.