Income Tax Act Article 89
The tax withholders and taxpayers of each kind of income tax stipulated in the preceding article are designated as follows:1.For the dividends distributed by a company to an individual not residing in the Republic of China or a profit-seeking enterprise having its head office outside the Republic of China; the earnings distributed by a cooperative to its members not residing in the Republic of China; the earnings distributed by other juristic persons to its investors not residing in the Republic of China; or the earnings distributed or payable by a profit-seeking enterprise organized as a sole proprietorship or a partnership to its sole proprietor or partners not residing in the Republic of China, the tax withholder shall be the said company, cooperative, other juristic person, sole proprietorship, or partnership; the taxpayer shall be the said individual shareholder not residing in the Republic of China, the profit-seeking enterprise shareholder having its head office outside the Republic of China, or the member, investor, partner, or sole proprietor not residing in the Republic of China;2.For the income from salaries, interest, rentals, commissions, royalties, fees for professional practices, prizes or awards won from skills competitions or by chance, retirement pay, severance pay, separation pay, resignation pay, life-time pensions, old-age pensions not covered by insurance benefits, rewards for information or accusation, transactions in structured products, and the income paid to a foreign profit-seeking enterprise without fixed place of business or business agent within the Republic of China, the tax withholder shall be the organization, non-departmental public body, institution, school, enterprise, administrator of bankruptcy estates, practitioner of profession, or trustee of a trust deed; the taxpayer shall be the recipient of such income;3.For the profit-seeking enterprise income tax on income stipulated in Subparagraph 3 of Paragraph 1 of the preceding article, the withholder shall be the business agent or the payer of such income; the taxpayer shall be the profit-seeking enterprise having its head office outside the Republic of China;4.For the profit-seeking enterprise income tax on income receivable by a foreign motion picture enterprise, the withholder shall be the business agent or the payer of such income; the taxpayer shall be the foreign motion picture enterprise.Where a withholder fails to fulfill the obligation of withholding tax, and where demanding it has become impossible by reason that the whereabouts of the withholder is unknown or for other causes, the tax authority may collect the tax directly from the taxpayers concerned.If an organization, non-departmental public body, institution, school, enterprise, administrator of bankruptcy estates, practitioner of profession, or trustee of a trust deed makes payments subject to tax withholding stipulated in the preceding article as well as the other income stipulated in Category 10, Paragraph 1 of Article 14, and where the tax is not withheld because the amount paid does not reach the minimum amount of income subject to tax withholding, or the payment is not subject to tax withholding under this Act, the aforesaid entity shall submit a list of recipients of such payments that include information such as name, address, national identification card number, and total amount paid during the year in accordance with the prescribed form to the competent tax authority by the end of January of each year, and issue the non-withholding tax statements to taxpayers concerned by February 10 of each year. In the case that three national holidays occur in succession in January, the period for the submission of the non-withholding tax statements shall be extended to February 5, and the period for the issuance of such statements shall be extended to February 15. However, in the case of dissolution, closure, merger, transfer, deactivation or change of ownership of an organization, non-departmental public body, institution, school, enterprise, or a bankruptcy affair dealt with by an administrator of bankruptcy estates concluded by a court ruling, the aforesaid entity shall immediately issue the non-withholding tax statements, and submit them to the competent tax authority within ten days thereafter.
中文原文 所得稅法第89條
前條各類所得稅款，其扣繳義務人及納稅義務人如下：
一、公司分配予非中華民國境內居住之個人及總機構在中華民國境外之營利事業之股利；合作社分配予非中華民國境內居住之社員之盈餘；其他法人分配予非中華民國境內居住之出資者之盈餘；獨資、合夥組織之營利事業分配或應分配予非中華民國境內居住之獨資資本主或合夥組織合夥人之盈餘，其扣繳義務人為公司、合作社、其他法人、獨資組織或合夥組織；納稅義務人為非中華民國境內居住之個人股東、總機構在中華民國境外之營利事業股東、非中華民國境內居住之社員、出資者、合夥組織合夥人或獨資資本主。
二、薪資、利息、租金、佣金、權利金、執行業務報酬、競技、競賽或機會中獎獎金或給與、退休金、資遣費、退職金、離職金、終身俸、非屬保險給付之養老金、告發或檢舉獎金、結構型商品交易之所得，及給付在中華民國境內無固定營業場所或營業代理人之國外營利事業之所得，其扣繳義務人為機關、行政法人、團體、學校、事業、破產財團之破產管理人、執行業務者或信託行為之受託人；納稅義務人為取得所得者。
三、依前條第一項第三款規定之營利事業所得稅扣繳義務人，為營業代理人或給付人；納稅義務人為總機構在中華民國境外之營利事業。
四、國外影片事業所得稅款扣繳義務人，為營業代理人或給付人；納稅義務人為國外影片事業。
扣繳義務人未履行扣繳責任，而有他遷不明、行蹤不明或其他情事，致無從追究者，稽徵機關得逕向納稅義務人徵收之。
機關、行政法人、團體、學校、事業、破產財團之破產管理人、執行業務者或信託行為之受託人每年所給付依前條規定應扣繳稅款之所得，及第十四條第一項第十類之其他所得，因未達起扣點，或因不屬本法規定之扣繳範圍，而未經扣繳稅款者，應於每年一月底前，將受領人姓名、住址、國民身分證統一編號及全年給付金額等，依規定格式，列單申報主管稽徵機關，並應於二月十日前，將免扣繳憑單填發納稅義務人；每年一月遇連續三日以上國定假日者，免扣繳憑單申報期間延長至二月五日止，免扣繳憑單填發期間延長至二月十五日止。
但機關、行政法人、團體、學校、事業有解散、廢止、合併、轉讓、裁撤、變更，或破產管理人處理之破產事務經法院裁定終結或終止時，應隨時填發免扣繳憑單，並於十日內列單申報主管稽徵機關。
一、公司分配予非中華民國境內居住之個人及總機構在中華民國境外之營利事業之股利；合作社分配予非中華民國境內居住之社員之盈餘；其他法人分配予非中華民國境內居住之出資者之盈餘；獨資、合夥組織之營利事業分配或應分配予非中華民國境內居住之獨資資本主或合夥組織合夥人之盈餘，其扣繳義務人為公司、合作社、其他法人、獨資組織或合夥組織；納稅義務人為非中華民國境內居住之個人股東、總機構在中華民國境外之營利事業股東、非中華民國境內居住之社員、出資者、合夥組織合夥人或獨資資本主。
二、薪資、利息、租金、佣金、權利金、執行業務報酬、競技、競賽或機會中獎獎金或給與、退休金、資遣費、退職金、離職金、終身俸、非屬保險給付之養老金、告發或檢舉獎金、結構型商品交易之所得，及給付在中華民國境內無固定營業場所或營業代理人之國外營利事業之所得，其扣繳義務人為機關、行政法人、團體、學校、事業、破產財團之破產管理人、執行業務者或信託行為之受託人；納稅義務人為取得所得者。
三、依前條第一項第三款規定之營利事業所得稅扣繳義務人，為營業代理人或給付人；納稅義務人為總機構在中華民國境外之營利事業。
四、國外影片事業所得稅款扣繳義務人，為營業代理人或給付人；納稅義務人為國外影片事業。
扣繳義務人未履行扣繳責任，而有他遷不明、行蹤不明或其他情事，致無從追究者，稽徵機關得逕向納稅義務人徵收之。
機關、行政法人、團體、學校、事業、破產財團之破產管理人、執行業務者或信託行為之受託人每年所給付依前條規定應扣繳稅款之所得，及第十四條第一項第十類之其他所得，因未達起扣點，或因不屬本法規定之扣繳範圍，而未經扣繳稅款者，應於每年一月底前，將受領人姓名、住址、國民身分證統一編號及全年給付金額等，依規定格式，列單申報主管稽徵機關，並應於二月十日前，將免扣繳憑單填發納稅義務人；每年一月遇連續三日以上國定假日者，免扣繳憑單申報期間延長至二月五日止，免扣繳憑單填發期間延長至二月十五日止。
但機關、行政法人、團體、學校、事業有解散、廢止、合併、轉讓、裁撤、變更，或破產管理人處理之破產事務經法院裁定終結或終止時，應隨時填發免扣繳憑單，並於十日內列單申報主管稽徵機關。