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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 24-7
Content:
The gross consolidated income stated in the preamble of Paragraph 1 and Subparagraph 2-(2)-(ⅰ), Paragraph 1, Article 17 of the Act shall exclude the total amount of the dividends and earnings which the taxpayer opts to calculate the tax payable separately in accordance with the provisions of Paragraph 5 of Article 15 of this Act.
 Update:2018-10-01

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