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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 16
Content:
The following rules shall apply to the private institutions participating in major infrastructure projects and applying for income tax credit for purchasing equipment and technology:
1. Paragraph 4 of Article 5 shall apply if a applicant applies for “whole set” certificate.
2.The Regulations at the time of the approval for each phase project shall apply if a private institution engages in separate phase project for construction or operation as provided in Paragraph 5 of Article 5.
3. The Regulations at the time of delivery shall apply if the event is excluded from the preceding two subparagraphs.
 Update:2018-04-24

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