The National Taxation Bureau of the Northern Area, Ministry of Finance (NTBNA, MOF), indicated that tax withholders can submit withholding certificates to their tax collection authority-in-charge by internet after January 1, 2017.
Tax withholders making payments to non-resident individuals or profit-seeking enterprises without a fixed place of business in the Republic of China shall withhold any tax payable at the time of payment as per the prescribed tax rates and withholding procedures, and pay the tax withheld in accordance with the provisions of Article 92. Tax withholders can submit the tax to the tax collection authority-in-charge by internet. Tax withholders can download the free software file (IMX) on the eTAX website (http://tax.nat.gov.tw
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