Tax Related Laws & Regulations

2024/4/19

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Tax Act：

Income Tax Act
Article　35

Content：

For damages due to force majeure, the portion of loss that has been indemnified by insurance shall not be considered as expenses or losses.

Update：2018-04-19

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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