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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
Article 24-1
Content:
Revenues received by a profit-seeking enterprise from interests on government bonds, corporate bonds, and financial bonds shall be calculated in accordance with the holding period, the face value and interest rate of bonds.
The tax on interest revenues as mentioned in the preceding paragraph calculated in accordance with the prescribed withholding rates shall be deducted from the amount of income tax payable for the annual income tax return of a profit-seeking enterprise.
The gains or losses derived from the securities transaction whereby a profit-seeking enterprise purchases bonds as described in the first paragraph between two interest payment days and then sells them before the next interest payment day shall be the net amount of the sale price minus the purchase price and interest revenues.
From January 1, 2010, where the interest derived from repo (RP/RS) trade whereby a profit-seeking enterprise purchases securities or short-term commercial papers as described in the first paragraph and Paragraphs 2 and 3 in the preceding Article shall be the net amount of the sale price at their maturity in excess of the original purchase price, the interest shall be withheld in accordance with the provisions of Article 88, and added to the amount of income of the profit-seeking enterprise, and the amount of such withholding tax shall be deducted from the amount of income tax payable for the annual income tax return of such profit-seeking enterprise.
Visitor:1  Update:2018-04-19

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