Tax Related Laws & Regulations

Home | Sitemap | Taxation Administration,Ministry of Finance,R.O.C | 中文

2024/4/27

Vistor:97017

:::

All

Tax Related Laws & Regulations

Tax Related Directions

:::

Tax Related Laws & Regulations

Tax Act：

Income Tax Act
Article　48

Content：

The provisions of Article 44 of this Act shall apply mutatis mutandis in the evaluation of short-terms investments in valuable securities. Where the market value of such securities at the close of a financial period has been subject to violent fluctuations, the average price during the immediately preceding month may be taken as their market value on the day of making final report of the account.

Update：2018-04-19

Back Home TOP

:::

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

The web supports more than IE10,Chrome,Firefox and other browsers,we recommend using 1024x768 resolution for optimal viewing

GoTop