The following rules shall apply to profit-seeking enterprise shareholders claiming the tax credits when private institution whose investment concession agreement was terminated by the authority in charge according to the stipulation of Articles 52 or 53 of the Act:
1.If the private institution is not responsible for the termination of the concession agreement, the tax credit to profit-seeking enterprise shareholders under these Regulations not yet credited shall not be claimed from the year the investment contract is terminated.
2.If the private institution is responsible for the termination of the concession agreement, the profit-seeking enterprise shareholders shall not be eligible to apply the tax credit.
The profit-seeking enterprise shareholders shall not be eligible to apply the tax credit if a private institution has been recognized by the authority in charge as not complying with the terms of the scope of the major infrastructure projects specified in Paragraph 2 of Article 3 of the Act after completing the total investments of a major infrastructure project. 
Under any of the circumstances set forth in the preceding two Paragraphs, the private institutions shall apply with the local tax collection authority to correct or cancel the Certificate of Investment Tax Credit for Profit-seeking Enterprise Shareholders.
Under any of the circumstances set forth the Subparagraph 2 of Paragraph 1 or Paragraph 2, the profit-seeking enterprise shareholder of a private institution that has claimed the tax credits 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. Such supplementary payment of tax shall also apply to the profit-seeking enterprise shareholders that still filed the tax credit from the year the investment contract was terminated under Subparagraph 1 of Paragraph 1.
If the authority in charge of the major infrastructure projects terminates the concession agreement according to Articles 52 or 53 of the Act, or recognizes the major infrastructure project as not complying with the terms of the scope of the major infrastructure projects under Paragraph 2 of Article 3 of the Act, it shall notify immediately the tax collection authority where the private institution is located of the facts and evidence together.