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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:
Regulations Governing Application of the Place of Effective Management
Article 10
Content:
The Income Tax Act, Tax Collection Act, and other relevant laws and regulations shall apply to matters related to tax collection, tax safeguards, and administrative execution of a foreign profit-seeking enterprise under Article 43-4 of the Income Tax Act and of the selection or appointment of the responsible person under Articles 4 through 6 of the subject Regulations.
 Update:2018-04-24

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