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法律與法規命令

Tax Act:
Income Basic Tax Act <br>
History
Promulgated by Presidential Decree No. Hua-Zong-I-Yi 09400212601 on December 28, 2005.
Note: In case of any discrepancy between the English version and the Chinese text of this Act, the Chinese text shall govern.
Article 3, Article 5, Article 7, Article 8, Article 10, Article 12, Article 15-1 and Article 18 were amended and promulgated by Presidential Decree Hua-Zong-I-Yi No. 10100177761 on August 8, 2012.
Amendments to Articles 3, 13, 14, 18 and addendum to Article 12-1 were promulgated by Presidential Decree Hua-Zong-I-Yi No. 10600056431 on May 10, 2017.
The enforcement date of the promulgated amendments to partial articles of the Income Basic Tax Act on May 10, 2017 is designated to be January 1, 2023 by Decree No. 1100041879 issued by the Executive Yuan on January 14, 2022.
Articles 12 and 18 of the Income Basic Tax Act were amended and promulgated by Presidential Decree Hua-Zong-I-Jing No.11000006931 on January 27, 2021.
Visitor:254  Update:2022-12-09

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