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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 81
Content:
Where a taxpayer fails to present the portion of account books, documents and receipts stated in Article 83 of the Act that relates to the income amount or the income amount for a certain period in the tax year, the tax office may determine the income amount regarding that portion in accordance with the information found or Profit Standard of the Same Trade.
Where the taxpayer fails to present the portion of account books, documents and receipts stated in Article 83 of the Act that relates to the undistributed earnings, the tax office may determine undistributed earnings regarding that portion in accordance with the information found.
 Update:2018-04-20

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