Taiwan's Ministry of Finance published a notice on 18 March 2025 confirming the enforcement of amended withholding rules from 1 January 2025.
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The Amended Withholding Rules Enforced on January 1, 2025
The amended income tax withholding rules come into force on January 1, 2025. In the new system, the tax withholder for the payment of income has been amended to be the enterprise or organization itself starting from January 1, 2025 onwards. However, for payment of income no later than De…