1. A taxpayer or withholder may handle the tax filing or send the statement of the remitted and withheld or collected and remitted taxes by post or data message.

2. The tax withheld by a withholder shall be noted on the interest settlement slip issued to a client.

3. Article 8 A withholder conducting the interest settlement for a client shall withhold the individual income tax according to law.

4. Please present this paper to your withholder for issuing tax withholding statement, dividend voucher and relevant tax statements.

5. Article 10 A handling charge of 2% of the amount of tax withheld by a withholder shall be paid to the withholder.

6. The tax amount shall be withheld by the obligatory withholder from each payment or payment due.

7. Article 98 Voluntary payment of tax by a taxpayer and payment of tax withheld by a tax withholder as provided in this Act shall each be made with a paying-in-slip completed by the payer.

8. Article 7 The location for payment of motor vehicle and vessel tax shall be the place where the vehicle or vessel is registered or where the withholder is located.