瀏覽人數:1867070人
The gross consolidated income stated in the preamble of Paragraph 1 and Subparagraph 2-(2)-(ⅰ), Paragraph 1, Article 17 of the Act shall exclude the total amount of the dividends and earnings which the taxpayer opts to calculate the tax payable separately in accordance with the provisions of Paragraph 5 of Article 15 of this Act.
