National Taxation Bureau of the Central Area, Ministry of Finance indicates that profit-seeking enterprises(tax withholders) who pay to profit-seeking enterprise having no permanent establishment or business agent applied should file withholding tax and pay the tax withheld during prescribed period.
Besides, the branch also indicates that foreign profit-seeking enterprises can authorize business agent to apply for computing foreign profit-seeking enterprise income derived within the territory of the Republic of China, which has been approved as in compliance with the provision of Article 25 of the Income Tax Act (10 percent of its total business revenue for an enterprise engaged in international transport business, or 15 percent of its total business revenue for one engaged in any other businesses).Until being approved, business agents,as the payers and tax withholders, still shall be responsible for filing withholding tax and paying to the national treasury within 10 days after withholding tax according to the Income Tax Act and apply for tax refunded by correcting of Business Income Tax Withholding Tax Return and Statement after the application approved.
The branch reminds that profit-seeking enterprises must notice the deadline and the amount for filing and paying the tax withheld, in case of being fined. Should you have any questions, please call the toll-free Tel.0800-000321. We will serve you with all sincerity. （Provided by Miss Li,Yi-Hui ,Profit-seeking Enterprise Income Tax