Foreign profit-seeking enterprises selling cross-border electronic services to domestic profit-seeking enterprises within the R.O.C. may file an application for a refund of excessive withholding tax t


Yuanlin Office, National Taxation Bureau of the Central Area, Ministry of Finance indicated that domestic profit-seeking enterprises paying withholding income in accordance with Article 88 of the Income Tax Act to foreign profit-seeking enterprises shall withhold tax payable at the time of payment and pay the tax withheld in accordance with the provisions of Article 92 of this Act. If a foreign profit-seeking enterprise has applied with the taxation authority in accordance with Decree Tai-Cai-Shui-Zi No.10604704390 issued by the Ministry of Finance on January 2nd, 2018 and thereby given an applicable net profit ratio(NPR) and domestic profit contribution ratio(DPCR), its payable tax of the income sources from the R.O.C. shall be calculated and withheld based on the given NPR and DPCR.

Yuanlin Office reminds taxpayers that effective from taxable year 2017, enterprises may file an application for a refund of excessive tax to the competent tax authority if the withholding tax amount of a foreign profit-seeking enterprise selling cross-border electronic services is different from the amount calculated and withheld based on the given NPR and DPCR assessed by the tax authority.

If you have any questions, please dial our toll-free service hotline(0800-000321). The office will be at your service.

Contact person regarding this news release: Revenue Officer Lin, Profit-seeking Enterprise Income Tax Section at 04-8332100 ext. 102.

Reference URL:https://www.mof.gov.tw/Eng/Detail/Index?nodeid=319&pid=85053