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The way of a resident shareholder filing tax on dividends or profits of the year of 1998 or of the following years
The ways a resident shareholder is to file tax on dividends or profits of the year of 1998 or of 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 or her to file his or her tax return. The resident should aggregate the gross dividend in the Individual Income 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 payment the abovementioned dividends or profits to its non-resident shareholder, the company should issue him or her a "Withholding & Non-Withholding Tax Statement". If the non-resident shareholder continues to stay in the ROC for 183 days or more in the same taxable year, he or she (on thus attaining the status of resident) shall ask the company to correct the" Withholding & Non-Withholding Tax Statement" to a "Dividend Voucher" for the filing of the tax return and offsetting of the tax payable.
