Income Tax Act Article 94
Any tax withholder shall notify the taxpayers of withholding at time thereof and shall make out and issue to the taxpayers withholding tax statement in accordance with Article 92 of this Act. In case the amount withheld differs from that determined by the tax authority for assessment, the tax withholder shall return to the taxpayer the amount over-withheld or shall make additional payment of the deficit, which the tax withholder may claim from the taxpayer.
中文原文 所得稅法第94條
扣繳義務人於扣繳稅款時，應隨時通知納稅義務人，並依第九十二條之規定，填具扣繳憑單，發給納稅義務人。
如原扣稅額與稽徵機關核定稅額不符時，扣繳義務人於繳納稅款後，應將溢扣之款，退還納稅義務人。
不足之數，由扣繳義務人補繳，但扣繳義務人得向納稅義務人追償之。
如原扣稅額與稽徵機關核定稅額不符時，扣繳義務人於繳納稅款後，應將溢扣之款，退還納稅義務人。
不足之數，由扣繳義務人補繳，但扣繳義務人得向納稅義務人追償之。