Regulations Governing Management and Utilization of Collective Investment Trust Funds Article 23
A trust enterprise may pay taxes arising from the management of a collective trust account as well as expenses or financial obligations arising from the handling of trust business by directly deducting them from the trust assets of the account.Where relevant laws require that taxes be withheld from a collective trust account, the trust enterprise shall be the withholding agent and issue withholding statement to each beneficiary in accordance with the ratio of beneficiary rights held by such beneficiary.
中文原文 信託資金集合管理運用管理辦法第23條
集合管理運用帳戶因管理運用所生之稅捐、為處理信託事務所生之費用或負擔之債務，信託業得逕自該帳戶之信託財產中扣除支應。
各集合管理運用帳戶依法應予扣繳稅捐時，信託業應為扣繳義務人，並按信託受益權持有比例填發扣繳憑單予信託契約之受益人。
各集合管理運用帳戶依法應予扣繳稅捐時，信託業應為扣繳義務人，並按信託受益權持有比例填發扣繳憑單予信託契約之受益人。