Taiwan's Ministry of Finance has issued a release explaining the different withholding requirements for income of resident and non-resident individuals.
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Tax withholders must withhold income tax based on identity of the income recipient.
Dajyh Office, National Taxation Bureau of the Central Area, Ministry of Finance stated: When payments of taxable income are made, tax withholders must withhold income tax on the basis of Article 88 of the Income Tax Act and the Standards of Withholding…