Income Tax Act Article 92
The tax withholders of each kind of income stipulated in Article 88 shall make payment to the national treasury of all the taxes withheld in the previous month by the tenth day of each month, file the withholding tax statements and submit them to the competent tax authority for verification by the end of January of each year, and issue them to the 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 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 tax withholder concerned shall immediately file and issue the withholding tax statements for the amount withheld and submit them to the competent tax authority within ten days thereafter.Where an individual not residing in the Republic of China or a profit-seeking enterprise without fixed place of business in the Republic of China has income stipulated in Article 88, the tax withholder shall make payment to the national treasury of all the taxes withheld, file the withholding tax statements, and issue them to the taxpayer concerned after submitting them to the competent tax authority for verification within ten days from the date of withholding. In the case that three national holidays occur in succession within ten days from the date of withholding, the period for the payment of all the taxes withheld, submission, and issuance of the withholding tax statements shall be extended for 5 days.In the case of dividends or earnings received by a profit-seeking enterprise having its head office outside the Republic of China but having a fixed place of business within the Republic of China, the provision in the preceding paragraph shall apply mutatis mutandis.
中文原文 所得稅法第92條
第八十八條各類所得稅款之扣繳義務人，應於每月十日前將上一月內所扣稅款向國庫繳清，並於每年一月底前將上一年內扣繳各納稅義務人之稅款數額，開具扣繳憑單，彙報該管稽徵機關查核，並應於二月十日前將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，扣繳憑單彙報期間延長至二月五日止，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，扣繳義務人應隨時就已扣繳稅款數額，填發扣繳憑單，並於十日內向該管稽徵機關辦理申報。
非中華民國境內居住之個人，或在中華民國境內無固定營業場所之營利事業，有第八十八條規定各類所得時，扣繳義務人應於代扣稅款之日起算十日內，將所扣稅款向國庫繳清，並開具扣繳憑單，向該管稽徵機關申報核驗後，發給納稅義務人。
代扣稅款之日起算十日內遇連續三日以上國定假日者，所扣稅款繳納、扣繳憑單申報核驗及發給期間延長五日。
總機構在中華民國境外而在中華民國境內有固定營業場所之營利事業，其獲配之股利或盈餘，準用前項規定。
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，扣繳義務人應隨時就已扣繳稅款數額，填發扣繳憑單，並於十日內向該管稽徵機關辦理申報。
非中華民國境內居住之個人，或在中華民國境內無固定營業場所之營利事業，有第八十八條規定各類所得時，扣繳義務人應於代扣稅款之日起算十日內，將所扣稅款向國庫繳清，並開具扣繳憑單，向該管稽徵機關申報核驗後，發給納稅義務人。
代扣稅款之日起算十日內遇連續三日以上國定假日者，所扣稅款繳納、扣繳憑單申報核驗及發給期間延長五日。
總機構在中華民國境外而在中華民國境內有固定營業場所之營利事業，其獲配之股利或盈餘，準用前項規定。