What requirements must be met for fund income to be taxed as dividend income?

According to the National Tax Service, the fund must be a collective investment vehicle under the FSCMA that settles its accounts and makes distributions at least once a year, and that receives money in trust and pays it back in money.

Trusts established overseas are treated as collective investment vehicles even if they do not meet these requirements. If you want to know whether a fund meets the requirements, check its collective investment rules or ask the distributor.