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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:
Income Basic Tax Act
Article 15-1
Content:
In case any profit-seeking enterprise or individual is discovered to have improperly evaded or reduced the tax burden for him or herself or for other person(s) by means of transfer of funds or shareholder's equity, or any other false arrangement with any other domestic or foreign individual, profit-seeking enterprise, or organization or institution which is established for educational, cultural, public welfare or charitable purposes, the tax collection authority for the purpose of computing the accurate basic income of the relevant taxpayers may, with the approval of the Ministry of Finance, make necessary adjustment according to the facts of actual transactions of investigation in accordance with the relevant laws.
 Update:2018-04-20

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