Regulations Governing Issuance of Bank Debentures by Banks Article 9
When calculating and paying interest on Bank Debentures, a bank shall withhold income tax in accordance with the Income Tax Act.
中文原文 銀行發行金融債券辦法第9條
發行銀行於核付金融債券利息時，應依所得稅法規定扣繳所得稅。