1.The tax withholders of each kind of income stipulated in Article 88 of  the Income Tax Act shall make payment to the national treasury of all the taxes withheld in the previous month by the tenth day of each month, file the withholding tax statements and submit them to the competent tax authority for verification by the end of January of each year, and issue them to the taxpayers concerned by February 10 of each year. In the case that three national holidays occur in succession in January, the period for the submission of the withholding tax statements shall be extended to February 5 and the period for the issuance of such statements shall be extended to February 15. However, in the case of dissolution, closure, merger, transfer, deactivation or change of ownership of an organization, non-departmental public body, institution, school, enterprise, or a bankruptcy affair dealt with by an administrator of bankruptcy estates concluded by a court ruling, the tax withholder concerned shall immediately file and issue the withholding tax statements for the amount withheld and submit them to the competent tax authority within ten days thereafter.

2.Where an individual not residing in the Republic of China or a profit-seeking enterprise without fixed place of business in the Republic of China has income stipulated in Article 88 of  the Income Tax Act, the tax withholder shall make payment to the national treasury of all the taxes withheld, file the withholding tax statements, and issue them to the taxpayer concerned after submitting them to the competent tax authority for verification within ten days from the date of withholding. In the case that three national holidays occur in succession within ten days from the date of withholding, the period for the payment of all the taxes withheld, submission, and issuance of the withholding tax statements shall be extended for 5 days.

3.In the case of dividends or earnings received by a profit-seeking enterprise having its head office outside the Republic of China but having a fixed place of business within the Republic of China, the provision in the preceding paragraph shall apply mutatis mutandis.