Income Tax Act Article 24-3
Where a shareholder, a member of the board of directors, or a supervisor of a profit-seeking enterprise organized as a company who receives money on behalf of the company and does not turn in the said sum within a reasonable period of time, or appropriates the sum for his or her own use, a tax shall be charged to the company for interest income based on the lending base rate of the Bank of Taiwan on January 1 of each respective year. However, if the aforesaid person has committed the offence of misappropriation, breach of trust or fraud against the company and has been charged with a lawsuit or prosecuted by a prosecutor, the company shall be exempt from such tax on interest income.A company that lends money to a shareholder or any person without charging interest or charging the stipulated interest at an obviously lower rate, except for paying in advance the salary of an employee, shall calculate interest income based on the lending base rate of the Bank of Taiwan on January 1 of each respective year and an interest income tax shall be levied on the profit-seeking enterprise in accordance with this Act.
中文原文 所得稅法第24-3條
公司組織之股東、董事、監察人代收公司款項不於相當期間照繳，或挪用公司款項，應按該等期間所屬年度一月一日臺灣銀行之基準利率計算公司利息收入課稅。
但公司如係遭侵占、背信或詐欺，已依法提起訴訟或經檢察官提起公訴者，不予計算。
公司之資金貸與股東或任何他人未收取利息，或約定之利息偏低者，除屬預支職工薪資者外，應按資金貸與期間所屬年度一月一日臺灣銀行之基準利率計算公司利息收入課稅。
但公司如係遭侵占、背信或詐欺，已依法提起訴訟或經檢察官提起公訴者，不予計算。
公司之資金貸與股東或任何他人未收取利息，或約定之利息偏低者，除屬預支職工薪資者外，應按資金貸與期間所屬年度一月一日臺灣銀行之基準利率計算公司利息收入課稅。