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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:
The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects
Article 14
Content:
If a false evidence is found by the tax collection authority that the purchase of equipment or technology, or R&D and personnel training expenditure, with respect to which credit against profit-seeking enterprise income tax has being applied under these Regulations, the case shall be subject to the provisions for tax evasion or omission provided in the Income Tax Act and Tax Collection Act.
Visitor:1  Update:2018-04-24

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