Standards of Withholding Rates for Various Incomes Article 9
For a profit-seeking enterprise of which the headquarters are outside the territory of the Republic of China, its income is calculated by 10% or 15% of the business revenue earned within the territory of the Republic of China in accordance with Article 25 of the ITA given the approval or decision by the Ministry of Finance, and where its profit-seeking enterprise income tax payable shall be withheld and paid by the business agent or the payer in accordance with Subparagraph 2 or Subparagraph 3 of Article 98-1 of the same Act, 20% of the profit-seeking enterprise income earned within the territory of the Republic of China is withheld.
中文原文 各類所得扣繳率標準第9條
總機構在中華民國境外之營利事業，依本法第二十五條規定，經財政部核准或核定，其所得額按中華民國境內之營業收入百分之十或百分之十五計算，其應納營利事業所得稅依同法第九十八條之一第二款及第三款規定應由營業代理人或給付人扣繳者，按其在中華民國境內之營利事業所得額扣取百分之二十。