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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 9
Content:
The amount of the balance of the basic tax in excess of the regular income tax paid in accordance with Paragraph 1 of Article 4, and the additional tax paid as determined by the collection authority after its assessment and investigation, may be added to the shareholders’ imputation credit account of the profit-seeking enterprise in accordance with Article 66-3 of the Income Tax Act. The reference date is the date of tax payment.
The amount of reduced income tax as determined by the collection authority after its assessment and investigation may be deducted from the shareholders’ imputation credit account of the profit-seeking enterprise. The reference date is the date of service of the tax refund notice.
 Update:2018-04-20

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