Standards of Withholding Rates for Various Incomes - Legislative History - Laws & Regulations Database of The Republic of China (Taiwan)

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Legislative History

Title：	Standards of Withholding Rates for Various Incomes CH
Announced Date：	1973-12-31
Amended Date：	2021-06-30
Category：	Ministry of Finance（財政部）

1. The Standards were reviewed and ratified under Decree No. 10591 issued by the Executive Yuan on December 31, 1973.
2. The Standards were reviewed and ratified under Decree No. 9600 issued by the Executive Yuan on December 30, 1974.
3. The Standards were amended and promulgated by Decree No. 9757 issued by the Executive Yuan on December 30, 1975 (The Standards were effective from January 1, 1976).
4. The Standards were amended and promulgated by Decree No. 0735 issued by the Executive Yuan on January 30, 1977 (The Standards were effective from February 1, 1977).
5. The Standards were amended and promulgated by Decree No. 0579 issued by the Executive Yuan on January 19, 1979 (The Standards were effective from January 21, 1979).
6. The Standards were amended and promulgated by Decree No. 5161 issued by the Executive Yuan on December 31, 1980 (The Standards were effective from January 1, 1981).
7. The Standards were amended and promulgated by Decree No. 4243 issued by the Executive Yuan on April 3, 1981.
8. The name and contents of the Standards were amended and promulgated by Decree No. 17758 issued by the Executive Yuan on October 21, 1982.
9. The Standards were amended and promulgated by Decree No. 6331 issued by the Executive Yuan on April 12, 1983.
10. Amended on September 27, 1984
11. The Standards were amended and promulgated by Decree No. 2367 issued by the Executive Yuan on February 5, 1985.
12. Article 3 of the Standards was amended and promulgated by Decree No. 13851 issued by the Executive Yuan on May 27, 1988.
13. Article 2, Article 6, and Article 8 of the Standards were amended and promulgated by Decree No. 8001 issued by the Executive Yuan on March 31, 1989.
14. Article 1 and Article 6 of the Standards were amended and promulgated by Decree No. 12221 issued by the Executive Yuan on April 15, 1991.
15. Article 2, Article 3, and Article 8 of the Standards were amended by Decree No. 830130209 issued by the Ministry of Finance on March 23, 1994.
16. Article 2 and Article 8 of the Standards were amended by Decree No. 870223633 issued by the Ministry of Finance on April 16, 1998.
17. Article 2, Article 3, and Article 7 of the Standards were amended by Decree No. 04181 issued by the Executive Yuan on January 29, 1999.
18. The Standards were amended and promulgated by Decree No. 0910043470 issued by the Executive Yuan on September 25, 2002.
19. The Standards were amended and promulgated by Decree No. 0930001702 issued by the Executive Yuan on February 28, 2004.
20. Article 2, Article 3, and Article 11 of the Standards were amended by Decree No. 0930032446 issued by the Executive Yuan on July 21, 2004.
21. The Standards were amended by Decree No.09504551080 issued by the Ministry of Finance on September 7, 2006.
22. Article 2, Article 9, and Article 11 of the Standards were amended by Decree No. 09704510980 issued by Ministry of Finance on March 5, 2008.
23. Article 2 and Article 3 of the Standards were amended by Decree No. 09800011120 issued by Ministry of Finance on January 16, 2009.
24. The Standards were amended by Decree No.09804570160 issued by the Ministry of Finance on October 28, 2009.
25. Article 2 and Article 14 of the Standards were amended by Decree No. 09900528810 issued by Ministry of Finance on December 22, 2010.
26. Article 1, Article 2-1, Article 11, and Article 14 of the Standards were amended by Decree No. 10100685000 issued by Ministry of Finance on November 1, 2012.
27. Article 1, Article 2-1, and Article 14 of the Standards were amended by Decree No. 10200650920 issued by Ministry of Finance on September 5, 2013.
28. Amendment to Articles 8、11、14 and addendums to Article 13-1 of the Standards were amended by Decree No. 10400737840 issued by Ministry of Finance on January 6, 2016.
29. Article 1, Article 3、4、5, and Article 14 of the Standards were amended by Decree No. 10604722530 issued by Ministry of Finance on December 29, 2017.
30. Articles 1、2、3, and 14 of the Standards were amended by Decree No. 10804617710 issued by Ministry of Finance on September 20, 2019.
31. Articles 8, 11, and 14 of the Standards were amended by Decree No. 11004573610 issued by Ministry of Finance on June 30, 2021.