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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:
Enforcement Rules of the Income Tax Act
Article 24-1
Item 2-3, Subparagraph 2, Paragraph 1, Article 17 of the Act provides that deduction of medical and childbirth expenses requires submission of papers issued by the hospital. In the case of fraudulent declaration and ascertained tax evasion by unlawful means, the tax authority shall not only pursue the tax payment according to the law, but also report those involved in such criminal activity to the competent judicial authorities for investigation.

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