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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 8
Content:
In the case of a private institution carrying out a capital reduction other than making up for losses during the construction or operation period, the amount of capital deduction shall not be applied to these Regulations. The private institution shall, within six months from the day following the date of issuance of its change registration form, apply with the local tax collection authority to correct or cancel the Certificate of Investment Tax Credit for Profit-seeking Enterprise Shareholders.
The profit-seeking enterprise shareholder of the preceding Paragraph private institution who has claimed the tax credit against the profit-seeking enterprise income tax shall pay the credited profit-seeking enterprise income tax, plus interest to be calculated on a daily basis at the fixed interest rate of postal savings for a one-year time deposit from the date after the deadline for filing the tax return for the current year to the date of supplemental payment of such tax.
 Update:2018-04-24

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