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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 4
A “public utility enterprise” stated in the Act refers to a not-for-profit enterprise organization, the portion of which included in total budgets of governments at various levels shall be the net amount of its annual surplus/deficit and the amount of increase/decrease in its funds. However, where there is a regulation requiring its net amount of surplus/deficit to be compiled into total budgets of government at various levels when there is certain substantial amount accumulated, the regulation shall govern.
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