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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 48-1
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.

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