Income Tax Act Article 73-1
Off-shore Banking Branches shall report all interest derived from loans extended to individuals, legal entities, government agencies and financial institutions within the territory of the Republic of China, except for the interest which is tax-exempt according to the laws, and calculate their income taxable based on the total amount of interest and the prescribed withholding rates within the time limit as stipulated in Article 71 of this Act.
中文原文 所得稅法第73-1條
國際金融業務分行對中華民國境內之個人、法人、政府機關或金融機構授信之收入，除依法免稅者外，應由該分行於第七十一條規定期限內，就其授信收入總額按規定之扣繳率申報納稅。