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The way of a resident shareholder filing tax on dividends or profits of the year of 1998 or the following years

  1. When a company (or a cooperative) making distribution on dividends or profits of the year of 1998 or of the following years to its resident shareholder, the company should prepare "Dividend Voucher" for him to file his tax return. The resident should aggregate the gross dividend in the Individual Incoming Tax Return of the year of the dividend received, and use the imputation tax credit carried in the dividend voucher to offset the income tax payable.
  2. When making the above mentioned dividends or profits to its non-resident shareholder¡A the company should issue him a "tax withholding statement"¡CThe non-resident shareholder shall not use the tax withheld to offset tax payable in case of that he need to file a tax return¡C If the non-resident shareholder continuing to stay in ROC for 183 days or more in the same taxable year¡Ahe¡]becoming a resident status ¡^ shall ask the company to correct the "Tax Withholding Statement" to "Dividend Voucher" for filing tax return and offsetting the tax payable.

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