(Taoyuan News) The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, indicates that, in the case of dividends distributed by a company to an individual not residing in the territory of the Republic of China or a profit-seeking enterprise having its head office outside the territory of the Republic of China, the tax withholder involved shall withhold tax payable at the time of payment as per the prescribed tax rates and withholding procedures, and pay the tax withheld in accordance with the provisions of Article 92 of the Income Tax Act .
  NTBNA additionally explains that, in the case of a non-resident individual or a profit-seeking enterprise without a fixed place of business in the Republic of China but having dividends mentioned above, the tax withholder shall, within ten days from the date of withholding, effect payment to the national treasury of all the taxes withheld, make out withholding certificates and issue them to the taxpayer after submitting them to the tax collection authority-in-charge for verification.
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