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法律與法規命令

Tax Act:
Regulations Governing Application for Exemptoin from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects
Article 2
Content:
The terms as used in these Regulations shall be defined as follows:
1. “Taxable income” shall mean the amount of the balance of a major infrastructure project for the current year in which a private institution participates where its business revenues from participation in the project, after deducting its operating costs and expenses, adding its attributed non-operating revenues and deducting its attributed non-operating losses, are positive and taxable for the profit-seeking enterprise income tax under the stipulations of the Income Tax Act.
2. “Exempt from profit-seeking enterprise income tax” shall mean taxable income under the preceding subparagraph exempted from the calculation of the profit-seeking enterprise income tax payable of the private institution under the stipulation of Article 36 of the Act.
3. “Starting of operation” shall mean the appointed date of starting of operation for the first time under the concession agreement of a major infrastructure project signed by the private institution and the authority-in-charge. If the agreement is renewed, the date of such renewal shall be the newly-appointed date of starting of operation for the first time.
4.  The “year with taxable income” shall mean the year when the actual investments has been satisfied by the private institution participating in the major infrastructure project in accordance with the terms of the scope of major infrastructure projects of the Act, the operations of the project has been started by such institution, and the positive taxable income derived from the project has been reported on such institution’s profit-seeking enterprise income tax return, or the positive taxable income derived from the project has been determined by the tax collection authority afterward in the case that such institution reported no taxable income derived from the project on its return.
 Update:2018-04-24

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