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法律與法規命令

Tax Act:
Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects
Article 8
Content:
Private institutions eligible for the application of these Regulations shall not be allowed to apply for exemption under these Regulations if one of the following conditions applies:
1. It fails to file the income tax return according to the Income Tax Act.
2. It has been imposed a penalty according to Article 110 of the Income Tax Act during the current year. However, this shall not apply to cases where the amount of tax evaded does not exceed NT$100,000, or the percentage of the amount of income omitted to annual total income does not exceed 10%.
 Update:2018-04-24

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