進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Income Tax Act<br> Article 39
Content:
Losses incurred in the operation of business in previous shall not be included in the computation for the current year provided, however, that in the case of a profit-seeking enterprise organized as a company that keeps a complete set of account books, uses the Blue Returns as provided in Article 77 in the years such losses occurred and in the year of declaring such losses, or such losses have been duly certified by a certified public accountant and declared within the prescribed period, taxation may be made on its net income after deduction of losses incurred in the preceding ten years as verified and determined by the local collection authority-in-charge.

Before the implementation of the amendment of this Act made on January 6, 2009 ,to the preceding losses of a profit-seeking enterprise organized as a company conforming to the requirements set out in the proviso of the preceding Paragraph as verified and determined by the collection authority-in-charge which are not yet deducted completely according to the Act ,the amended provision shall apply after the amendment and implementation of this Article.
Visitor:3  Update:2018-04-19

Back Home TOP
:::
列印
置頂