Foreign profit-seeking enterprises selling cross-border electronic services to domestic profit-seeking enterprises within the R.O.C. may file an application for a refund of excessive withholding tax to the competent tax authority
Yuanlin Office reminds taxpayers that effective from taxable year 2017, enterprises may file an application for a refund of excessive tax to the competent tax authority if the withholding tax amount of a foreign profit-seeking enterprise selling cross-border electronic services is different from the amount calculated and withheld based on the given NPR and DPCR assessed by the tax authority.
If you have any questions, please dial our toll-free service hotline（0800-000321）. The office will be at your service.
Contact person regarding this news release： Revenue Officer Lin, Profit-seeking Enterprise Income Tax Section at 04-8332100 ext. 102.