Enforcement Rules of the Income Tax Act Article 3-3
The time of actual distribution stated in Paragraph 5 and Paragraph 6, Article 3-4 of the Act refers to the time of actual payment, transfer payment or remittance payment.
中文原文 所得稅法施行細則第3-3條
本法第三條之四第五項及第六項規定所稱實際分配時，指實際給付、轉帳給付或匯撥給付之時。