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

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Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Tax Act
Article 109
Content:
The Rules shall come into force on the day of promulgation.
The amended articles of the Enforcement Rules shall come into force on the day of promulgation; however the articles amended on November 2, 2012 shall come into force on January 1, 2013.The articles amended on August 26, 2013 shall come into force on January 1, 2013; Article 48-7 amended on September 30, 2014 shall come into force on January 1, 2013;Article 65-1 amended on September 30, 2014 shall come into force in year 2015.
The Articles of this Enforcement Rules amended on June 29, 2018 shall come into force retroactively on January 1, 2018; however, the text of Article 8-11, Article 17-1, Article 19-2, Article 19-3, Article 19-4, and Article 19-5 shall come into force retroactively on January 1, 2016, the text of Article 48-10 and Article 65-1 shall come into force in fiscal year 2018, the text of Article 61-1 and Article 70 shall come into force on January 1, 2019.
 Update:2018-10-01

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