Regulations Governing the Withholding of Tax on Income from Salaries and Wages Article 1
The regulations are established in accordance with Paragraph 4, Article 88 of the Income Tax Act (hereinafter referred to as “the Act”).
中文原文 薪資所得扣繳辦法第1條
本辦法依所得稅法（以下簡稱本法）第八十八條第四項規定訂定之。