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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 Basic Tax Act
Article 15
Content:
In the event the aggregate amount of income prescribed in Subparagraph 5,  Paragraph 1, Article 12 of the Act and declared by a taxpayer in any year  is less than One Million New Taiwan Dollars (NT$1,000,000), such amount  may be excluded from the annual income tax return. If the aggregated  income is greater than or equal to One Million New Taiwan Dollars  (NT$1,000,000), the total amount of such income shall be included in the  annual income tax return.
 Update:2018-04-23

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