Regulations Governing the Withholding of Tax on Income from Salaries and Wages Article 4
Tax withholders who receive the Tax Exemption Declarations submitted by the recipients of salaries referred to in the preceding article shall separately compile the Declarations and update the change of information when receiving such notification.
中文原文 薪資所得扣繳辦法第4條
扣繳義務人接獲前條薪資受領人填報之免稅額申報表後，應單獨列冊記載，遇有異動通知者，並應辦理異動。