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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations


Tax Related Laws & Regulations

Tax Act:
Income Tax Act
Chapter 2【Consolidated Income Tax】 Article 13
Consolidated income tax of an individual shall be levied on the amount of his net consolidated income which shall be the gross consolidated income minus the amount of tax-exempt income, and various deductions.
Visitor:1  Update:2018-04-19

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