[Finance] Amended Articles in The Standards of Withholding Rates for Various Incomes

According to amended article in The Standards of Withholding Rates for Various Incomes, withholding tax rate for salary paid to non-resident in R.O.C. shall be 20%. Withholding rate shall be different in any of the following situations,: 1. Withholding rate of part of payment exceeding NT$30,000 paid to employee expatriated to foreign country shall be 5%. 2. For those whose total monthly salary is less than 1.5 times of basic salary (17,280 × 1.5 = 25,920), the withholding tax rate is 6% Any individual staying in the Republic of China for over 183 days shall be regarded as resident in R.O.C and withholding tax rate shall be 6% or can be computed in accordance with standards of withholding based on the salary.