Standards of Withholding Rates for Various Incomes Article 5
For an individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year in accordance with Paragraph 4 of Article 25 of the AGR, and a juristic person, organization, or other institution of the Mainland Area, the tax payable for net dividends or profit distributed or attributable shall be withheld at a rate of 21% of the amount distributed or payable by the withholder when payment is made.For a company in any third area in which investment has been made by any individual, juristic person, organization, or other institution of the Mainland Area, the tax payable for net dividends or profit distributed or attributable shall be withheld at a rate of 21% of the amount distributed or payableby the withholder when payment is made.
中文原文 各類所得扣繳率標準第5條
本條例第二十五條第四項規定於一課稅年度內在臺灣地區居留、停留合計未滿一百八十三天之大陸地區人民；大陸地區法人、團體或其他機構，在臺灣地區投資所獲配或應獲配之股利或盈餘，由扣繳義務人於給付時，按給付額或應分配額扣取百分之二十一。
大陸地區人民、法人、團體或其他機構於第三地區投資之公司，在臺灣地區投資所獲配或應獲配之股利或盈餘，由扣繳義務人於給付時，按給付額或應分配額扣取百分之二十一。
大陸地區人民、法人、團體或其他機構於第三地區投資之公司，在臺灣地區投資所獲配或應獲配之股利或盈餘，由扣繳義務人於給付時，按給付額或應分配額扣取百分之二十一。