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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Income Tax Act<br> Article 126
Content:
This Act shall come into force from the date of its original promulgation provided with the condition, however, that the text of Article 17 amended and promulgated on December 28, 2005 shall come into force retroactively on January 1, 2005; the text in Category 9, Paragraph 1 of Article 14, amended and promulgated on January 2, 2008 shall come into force on January 1, 2008; and the text of Article 17 amended and promulgated on December 26, 2008 shall come into force retroactively on January 1, 2008. The text in Paragraph 2 of Article 5 amended and promulgated on May 27, 2009 and the text in Paragraph 5 of the same Article amended on and promulgated on June 15, 2010 shall come into force in fiscal year 2010. The text in Subparagraphs 1 and 2, Paragraph 1 of Article 4, and Item 4, Subparagraph 1, Paragraph 1 of Article 17 amended and promulgated on January 19, 2011 shall come into force on January 1, 2012. The articles amended and promulgated on August 8, 2012 shall come into force on January 1, 2013. The articles amended and promulgated on June 24, 2015 shall come into force on January 1, 2016. The articles amended and promulgated on December 2, 2015 shall come into force on January 1, 2016. The articles amended and promulgated on July 24, 2019 shall come into force retroactively on January 1, 2019. The Articles of this Act amended on April 9, 2021 shall come into force on July 1, 2021.
The effective date of the promulgation made on June 13, 2001, January 8, 2014, and July 27, 2016 shall be decided by the Executive Yuan. The articles amended on June 4, 2014 shall come into force in fiscal year 2015, with the exception that the text of Articles 66-4, 66-6, and 73-2 amended and promulgated on June 4, 2014 shall come into force from the date of January 1, 2015.
The Articles of this Act amended and promulgated on February 7, 2018 shall come into force retroactively on January 1, 2018; however, the text of Article 5, Article 66-9, Article 71, Article 75, Article 79, Article 108, and Article 110 shall come into force in fiscal year 2018, and the text of Articles 73-2 shall come into force from the date of January 1, 2019.
Visitor:1  Update:2021-06-21

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