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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 Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Major Infrastructure Projects
Article 6
Content:
Private institutions in the preceding article which have obtained approval for issuing “Certificate of Investment Tax Credit for Profit-seeking Enterprise Shareholders” from the local tax collection authority shall then issue “Certificates of Investment Tax Credit for Profit-seeking Enterprise Shareholders” to its profit-seeking enterprise shareholders who have continuously held registered share certificates for more than four years.
Profit-seeking enterprise shareholders shall apply to the local tax collection authority for tax credit when filing their profit-seeking enterprise income tax return in the year of claiming tax credit along with the Certificate mentioned in the preceding Paragraph.
The form of the “Certificate of Investment Tax Credit for Profit-seeking Enterprise Shareholders” shall be formulated by the Ministry of Finance.
Visitor:1  Update:2018-04-24

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