|Foreign company’s service used in Taiwan|
When a Taiwan company pays the service fee to the foreign company, if the service is used in Taiwan, the tax shall be withheld at the time of payment, and tax withheld shall be paid to the government and complete return filing within 10 days.
For example, company A paid a total of NTD 4 million for the service fee of the foreign company B. Although company B provides labor services abroad, its services are comprehensive services and the service is used in Taiwan , therefore, The service fee is Taiwan-source income .Company A is required to pay short withheld tax amount NTD800,000, and subject to the applicable punishment to a fine of no more than one fold of the amount of the tax amount.
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