進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Regulations Governing Application of Investment Credit to Private Participation in Transportation Infrastructure Projects
Article 12
Content:
For the construction and operation equipment or the construction and operation technologies, or the pollution control equipment or the pollution control technology, the research and development plans, and the personnel training programs included in an investment credit benefit application filed under these Regulations, in the case that the data and information pertaining to the procurement transactions, the purchase prices(costs) and/or the expenses/expenditures shown in the original supporting vouchers and certificates presented by the applicant are found by the tax collection authority to contain false statements, the case shall be dealt with in accordance with the relevant provisions set forth in the Taxation Collection Act and the Income Tax Act.
 Update:2018-04-24

Back Home TOP
:::
列印
置頂