Imposed Object and Scope	Tax Payers	Regulation
Applicable to any person, regardless of nationality or residence country, whose income originated from Taiwan, has to pay the Individual Income Tax.	Any person whose income originated from Taiwan.	Income Tax Act Enforcement Rules of the Income Tax Act Income Basic Tax Act Enforcement Rules of the Income Basic Tax ActRegulations Governing Assessment of Securities Transaction Income Includable in Individual Basic Income The Standards of Withholding Rates for Various Incomes