Enforcement Rules of the Income Tax Act Article 96
Where a withholding agent refunds what was excessively withheld from the taxpayer in accordance with Article 94 of the Act, the withholding agent may apply with the governing tax authority for refund or may offset it against a commensurate portion of the tax to be withheld and paid at the same year. The withholding agent shall go to the governing tax authority to proceed on the refund procedure if the year has come to an end.
中文原文 所得稅法施行細則第96條
扣繳義務人依本法第九十四條將溢扣之款退還納稅義務人者，可向該管稽徵機關申請退還或就其同年度應扣繳稅款內留抵之。
如已屆年度結束，應向該管稽徵機關辦理退還手續。
如已屆年度結束，應向該管稽徵機關辦理退還手續。