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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 40
Content:
The value increased due to expenditure in expansion, replacement, improvement, or repair as stated in Article 34 of the Act refers to the commensurate amount increased because the value of the fixed assets increases compared to the scheduled expected value given ordinary maintenance or repair when received due to expenditure in expansion, replacement, improvement, or repair; the so-called increase of efficiency refers to the fact that the efficiency of the part under expansion, replacement, improvement, or repair reaches 2 years or longer.
 Update:2018-04-20

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