Income Tax Act Article 99
A taxpayer may, at the time of preparing a provisional tax payment, claim an offset with the taxes withheld evidenced by withholding tax statements, and pay the remaining balance in cash. Where the tax withheld exceeds the provisional payment, the portion in excess thereof may be offset against the tax payable for the same year.
中文原文 所得稅法第99條
納稅義務人於繳納暫繳稅款時，得憑扣繳憑單抵繳，如不足額，另以現金補足，如超過暫繳稅款數額時，其超過之數，留抵本年度結算稅額。