On 9 August 2019, Taiwan’s National Taxation Bureau of the Central Area (NTBCA) has issued a notice clarifying that profit-seeking enterprises should file withholding tax during prescribed period.
The authority indicates that profit-seeking enterprises (tax withholders) that pay to profit-seeking enterprise having no permanent establishment or business agent applied should file withholding tax and pay the tax withheld during prescribed period. In a result, profit-seeking enterprises must notice the deadline and the amount for filing and paying the tax withheld, in case of being fined.
