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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 74
Content:
Where a profit-seeking enterprise changes its fiscal year with the approval of the local collection authority-in-charge, it shall. Within one month from the date of change, file with the local collection authority-in-charge on a prescribed form the amount of income accured prior to the change, compute the income tax payable in accordance with the provisions of Article 40 and effect payment thereof voluntarily prior to filing its income tax return.
Visitor:3  Update:2018-04-19

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