The withholding agent shall, prior to the tenth day of each month, pay to the Treasury the taxes withheld the previous month and make out withholding certificates and submit them to the tax offices not later than the January of the following tax year, specifying the payment made and the tax withheld in the previous year. In the case that three national holidays occur in immediate succession in January the period for the submission of the withholding certificates shall be extended to February 5 .For income paid to non-residents or foreign businesses having no permanent establishment in the ROC, the withholding agent shall pay to the Treasury the taxes withheld and file a withholding report and the receipts with the tax offices within ten days after withholding.