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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 20
Content:
Operation of two or more profit-seeking enterprises as stated in Paragraph 1, Article 16 of the Act refers to proprietorship or partnership, of which the setoff is limited to the profit and loss in the same year/period, and the provisions of Article 16 of the Act is not applicable to its investment in corporations, cooperatives, limited partnerships, and medical care corporations.
 Update:2018-10-01

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