A withholding agent is a person who pays income to taxpayers and withholds tax from the said income. The withholding agents for various incomes are as follows: 

(1)For dividends distributed to non-resident shareholders by corporations, profits distributed to non-resident members by cooperative organizations, profits distributed to non-resident partners by partnerships, profits earned by non-resident proprietors, the withholding agent shall be the person in charge of those corporations, cooperative organizations, partnerships and sole proprietorships, respectively. 

(2)For wages, interest, rentals, commission, royalties, income from professional practice, prizes or awards obtained from competition, contests or lotteries, income from payments for retirement or severance, old-age pension not covered by insurance benefits, reward for information or accusation, income from transactions in structured products, and income paid to foreign enterprises having no fixed place of business or business agent in the ROC, the withholding agent shall be the person in charge of tax withholding of the organization, school, association, etc., or the person in charge of the organization, the trustees of bankrupt estates, or professional practitioners. 

The withholding agent shall withhold taxes in accordance with the various withholding rates prescribed by the regulations upon payment of income to the taxpayers.