財政部民國110年12月16日台財稅字第11000061702號

修正「所得稅法第八條規定中華民國來源所得認定原則」第15點之1規定及訂定「扣繳義務人給付外國營利事業勞務報酬或營業利潤申請核定適用淨利率作業要點」，自即日生效

MINISTRY OF FINANCE Order is hereby given, for the revision on Paragraph 15-1 of \"Directions for the Determination of Sources of Income in the Republic of China According to Article 8 of the Income Tax Act\" (revised directions take into force from 16th, December 2021); for the promulgation of \"Directions for Tax Withholders Paying Foreign Profit-Seeking Enterprises the Remuneration for Services or the Business Profit Applying for Issuance of Assessment Permission of Applicable Net Profit Ratio for Calculation of Income\" (directions take into force from 16th, December 2021)