Income Tax Act Article 73

When an individual not residing in the territory of the Republic of China or a profit-seeking enterprise having no fixed place of business or business agent within the territory of the Republic of China derives income within the territory of the Republic of China as provided for in Article 88, the income reporting provisions under Article 71 shall not apply and the tax withholder shall withhold the income tax payable in accordance with prescribed withholding rates. If the taxpayer has income which does not fall within the scope of withholding as provided for in Article 88 and is going to leave the territory of the Republic of China prior to the time limit prescribed for filing income tax return in the taxable year, he/she shall file a tax return with the competent tax authority prior to his/her departure and make tax payment according to the prescribed tax rates, and, if he/she does not leave within the time limit prescribed for filing income tax return in the taxable year, he/she shall file a tax return and make tax payment in accordance with this Act.In the case of a profit-seeking enterprise with no fixed place of business but having a business agent in the territory of the Republic of China, except where computation of income is made in accordance with Articles 25 and 26 and income tax is withheld and paid in accordance with the provisions concerned, the business agent concerned shall be responsible for filing of an income tax return with the competent tax authority and for payment of income tax in accordance with this Act.