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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 for Exemptoin from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects
Article 7
Content:
Private institutions eligible for application under these Regulations failing to submit the complete documents within the deadline set forth in Article 5 of these Regulations but having proper reason therefore may, before expiry of the deadline, apply for an extension, with the complete documents being submitted within ninety days from the day after the date of the expiry of the deadline.
If a private institution fails to comply with the deadline set forth in Article 5 or within the extended period to submit the documents prescribed in the preceding paragraph, as the case may be, the Ministry of Finance may still approve the tax exemption for the remaining period of time of the original tax exemption period of five years from the profit-seeking enterprise income tax prescribed in Article 36 of the Act since the “year with taxable income”, provided, however, the calculation of the remaining period of time of the tax exemption period shall base on the amount of the fully complete months in which the private institution is still eligible for tax exemption and that no incentive may be granted where the remaining period of time is less than a month.
The remaining period of time referred to in the preceding paragraph shall commence from the date of the submission of the complete documents.
Visitor:1  Update:2018-04-24

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