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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act
Article 16
Content:
Money received in the form of rental deposits as stated in Subparagraph 3, Category 5, Paragraph 1, Article 14 of the Act refers to two types of lease terms which are “rent and deposit” and “no rent and deposit only”. The deposit refers to any deposit, etc. provided for lease of property.
Other persons stated in Subparagraph 4, Category 5, Paragraph 1, Article 14 of the Act refer to any individual or juristic person other than the taxpayer, his/her spouse and his/her lineal relatives.
The local prevailing rent stated in Subparagraph 4 and Subparagraph 5, Category 5, Paragraph 1, Article 14 of the Act is established by the national tax administration under the Ministry of Finance in all districts, and submitted to the Ministry of Finance for reference.
 Update:2018-04-20

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