The tax shall not exceed an amount which together with the corporate income tax payable on the profits of the company paying the dividends constitutes 40% of that part of the taxable income out of which the dividends are declared.
‧ Copyright. Taxation Administration, MOF, R.O.C. 2013. ALL RIGHTS RESERVED.
‧ Add. Map : 2, Aiguo W.Road Taipei, 10066 Taiwan, R.O.C
‧ TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038
‧ Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30 Monday - Friday
‧ Best browse in 1024x768 pixel[Last Updated:2016-09-27]