Tax Related Laws & Regulations

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Enforcement Rules of the Income Tax Act
Article　48-1

Content：

Where a profit-seeking enterprise adding equipment to prevent water pollution or air pollution shortens the year of durability in accordance with the proviso of Paragraph 2, Article 51 of the Act, it shall submit the certificate issued by the governing industrial authority in conducting final settlement and filing of tax income for the same year to be jointly filed with the governing tax office for approval.

Update：2018-04-20

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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