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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 18
Content:
This Act shall come into force on January 1, 2006, except as stipulated otherwise; however, the provisions under Article 15 shall come into force on January 1, 2007. 
The Articles of this Act amended on August 8, 2012 shall come into force in fiscal year 2013. The effective date of the amendments made on April 21, 2017 shall be decided by the Executive Yuan.
 Update:2018-04-20

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