進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Enforcement Rules of the Income Basic Tax Act
Article 22
Content:
These Enforcement Rules shall take effect on 1 January 2006, except for the provisions set forth in Article 18 hereof, which shall take effect  on 1 January 2007; and the portion of the provisions requiring the  addition of the amount specified in Subparagraph 1, Paragraph 1, Article 12 of the Act and the provisions as set out in Article 15 of the Act and Paragraph 1, 2 of Article 14 of the Act shall take  effect from the enforcement date as specified in Subparagraph 1,  Paragraph 1, Article 12 of the Act.
The amended articles of the Enforcement Rules shall take effect on the date of promulgation. The amended provisions of Articles 5, 12 and 18 of the Enforcement Rules with the date of promulgation on 2  November 2012 shall be implemented in fiscal year 2013. The amended provisions of Articles 12, 14 and 18 of the Enforcement Rules with the date of promulgation on 13 June 2018 shall take effect on 1 January 2018.
 Update:2018-07-02

Back Home TOP
:::
列印
置頂