The withholding agent shall , within five days , turn over the tax amount withheld each time to the state treasury , and submit a report on the income tax withheld to the local tax authority 扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
As regards a non - resident enterprise which earns any income as prescribed in paragraph 3 , article 3 of the present law , the place at the locality of the obligatory withholder shall be the tax payment place 非居民企业取得本法第三条第三款规定的所得，以扣缴义务人所在地为纳税地点。
1 “ absence on leave ” shall be operated pursuant to “ regulation of absence on leave for personnel served in all executive yuan organizations under civil contractual relationship ” 离职储金之扣缴及给与依各机关学校聘雇人员离职储金给与办法规定办理，按月扣缴储存生息，并于离职时依规定发给。
Withholding agent should submit the copy of contract or agreement to local tax authorities for record and go through the withholding procedures within 20 days after the contract or agreement has been signed 扣缴义务人应于签订合同或协议后20日内将合同或协议副本，报送主管税务机关备案，并办理有关扣缴手续。
