Enforcement Rules of the Income Tax Act Article 82
The time of payment stated in Paragraph 1, Article 88 of the Act refers to the time when actual payment, transfer payment, or remittance payment is made.The dividends payable by a company that are not paid within 6 months after the date the shareholders' meeting resolves to distribute the earnings are deemed paid; the same rule applies to the cash dividends payable approved by the board of directors' meeting and are not paid within 6 months after the date the board of directors' meeting.
中文原文 所得稅法施行細則第82條
本法第八十八條第一項所稱給付時，指實際給付、轉帳給付或匯撥給付之時。
公司之應付股利，於股東會決議分配盈餘之日起，六個月內尚未給付者，視同給付；應付之現金股利，由董事會依法決議發放者，於董事會決議分配盈餘之日起，六個月內尚未給付者，亦同。
公司之應付股利，於股東會決議分配盈餘之日起，六個月內尚未給付者，視同給付；應付之現金股利，由董事會依法決議發放者，於董事會決議分配盈餘之日起，六個月內尚未給付者，亦同。