As regards a non - resident enterprise which earns any income as prescribed in paragraph 3 , article 3 of the present law , the place at the locality of the obligatory withholder shall be the tax payment place 非居民企業(yè)取得本法第三條第三款規(guī)定的所得,以扣繳義務(wù)人所在地為納稅地點(diǎn)。
Article 51 in case a non - resident enterprise earns any income as prescribed in paragraph 2 , article 3 of the present law , the tax payment place shall be the place at the locality of the organ or establishment 第五十一條非居民企業(yè)取得本法第三條第二款規(guī)定的所得,以機(jī)構(gòu)、場(chǎng)所所在地為納稅地點(diǎn)。