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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 17
Content:
Where the taxpayer keeps detailed accounting records and actual receipts for the deduction of costs and necessary expenses prescribed by Category 6, Paragraph 1, Article 14 of the Act, the deduction in accordance with the declared amount shall be allowed; where the taxpayer keeps incomplete accounting records and receipts, the tax authority may make adjustments in accordance with the standards approved by the Ministry of Finance.
The standards stated in the preceding Paragraph are to be drafted and established by the national tax administration under the Ministry of Finance in all districts, and submitted to the Ministry of Finance for approval.
 Update:2018-04-20

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