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27
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When a securities firm conducts wealth management business by means of trusts, it shall carry out tax withholding for the customer, who is the taxpayer, and issue a tax withholding statement for the fiscal year in which the income occurs in accordance with the Income Tax Act and its related regulations.<br/>When a securities firm conducts wealth management business, it may collect a fee from the customer, with the fee rate to be stipulated between the securities firm and the customer.<br/>The provisions of Point 26, paragraph 3 shall apply mutatis mutandis to the method of transfer when returning a customer's funds after the securities firm has withheld tax and deducted applicable fees in accordance with the preceding two paragraphs.
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