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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 55-1
Content:
When an incorporated profit-seeking enterprise conducts alternative computation of its profit-seeking enterprise income for the first-half year in accordance with Paragraph 3, Article 67 of the Act, one half of the expenses or losses based on the whole year that may be subtracted according to the Act shall be subtracted.
Computation of the provisional tax paid under Paragraph 3, Article 67 of the Act shall be handled in accordance with Article 40 of the Act.
 Update:2018-04-20

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