Common use of Tax Payment Clause in Contracts

Tax Payment. 6.1 乙方基於本契約所取得之所得，如依法及財政部中區國稅局113年1月25日中區國稅綜所遺贈字第1130000802號函應課徵所得稅，乙方應自行申報及繳納所得稅；薪資部分，則由甲方及丙方依中華民國相關法令規定，代為扣繳所得稅。 Party B shall, based on the income earned under this Contract, report and pay income tax on his/her own if required by law and by the Central District National Tax Bureau of the Ministry of Finance in official document No. 1130000802 issued on January 25, 2024. For the salary portion, Party A and Party C shall withhold income tax according to the related laws and regulations of the Republic of China. 6.2 於同一課稅年度(自1月1日起至同年12月31日止)在臺停留時間累積未超過 183天者，以18%扣繳。 Party B will be taxed at a rate of 18% for a cumulative stay in Taiwan of less than 183 days in the same tax year (January 1st to December 31st).

Tax Payment. 6.1 乙方基於本契約所取得之所得，如依法及財政部中區國稅局113年1月25日中區國稅綜所遺贈字第1130000802號函應課徵所得稅，乙方應自行申報及繳納所得稅；薪資部分，則由甲方及丙方依中華民國相關法令規定，代為扣繳所得稅。 Party B shall, based on the income earned under this Contract, report and pay income tax on his/her own if required by law and by the Central District National Tax Bureau of the Ministry of Finance in official document No. 1130000802 issued on January 25, 2024. For the salary portion, Party A and Party C shall withhold income tax according to the related laws and regulations of the Republic of China. 6.2 於同一課稅年度(自1月1日起至同年12月31日止)在臺停留時間累積未超過 183天者，以18%扣繳於同一課稅年度(自1月1日起至同年12月31日止)在臺停留時間累積未超過183天者，以18%扣繳。 Party B will be taxed at a rate of 18% for a cumulative stay in Taiwan of less than 183 days in the same tax year (January 1st to December 31st).. 第七條：兼職