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，則由甲方依中華民國相關法令規定，代為扣繳所得稅。 Party B shall pay tax, if required, for the income earned hereunder. Party B shall report and pay tax on his/her own. Party A shall withhold the income tax from the salary payable to Party B 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，則由甲方依中華民國相關法令規定，代為扣繳所得稅乙方基於本契約所取得之所得，如依法應課徵所得稅，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 pay tax, if required, for the income earned hereunder. Party B shall report and pay tax on his/her own. Party A and Party C shall withhold the income tax from the salary payable to Party B 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 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，則由甲方依中華民國相關法令規定，代為扣繳所得稅就乙方基於本契約所取得之薪資，如依法應課徵所得稅，乙方應自行負責申報並繳納所得稅，其薪資收入，由甲方依中華民國相關法令規定，代為扣繳所得稅。 Party B shall pay tax, if required, for the income earned hereunder. Party B shall report and pay tax on his/her own. Party A shall withhold the income tax from the salary payable to Party B 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在台停留時間累積未超過 183 天者，以 18扣繳。「課稅年度」之定義為自 1 月 1 日起至同年 12 月 31 日止。 Party B will be taxed at a rate of 18% 18 for a cumulative stay in Taiwan of less than 183 days in the same tax year(January 1st to year. A “tax year” commences on January 1 and ends on December 31st) 31 each year.