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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:
Enforcement Rules of the Income Tax Act
Article 12
Content:
The surplus profit derived by an individual from incidental trading activities as stated in Category 1, Paragraph 1, Article 14 of the Act refers to earnings received by an individual and not by a profit-seeking enterprise from the sale of goods, the calculation of which is governed by provisions of the Act concerning calculation of income from profit-seeking activities.
 Update:2018-04-20

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