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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 56
Content:
An approved small-scale profit-seeking enterprise as stated in Subparagraph 3, Article 69 of the Act refers to a profit-seeking enterprise that is small in scale, and of which the amount of sales per month is unable to reach the standard for the use of uniform invoices to investigate and levy business tax.
Those who are exempted from the profit-seeking enterprise income tax according to the Act or other related laws and regulations as stated in Subparagraph 4, Article 69 of the Act refer to education, culture, public welfare, charity institutions or organizations and their associated operating organizations, consumer cooperatives operated in accordance with law doing no business with outsiders, and state-owned public utility enterprises that are exempted from the income tax in accordance with Subparagraph 13, Subparagraph 14, and Subparagraph 19, Paragraph 1 of Article 4 of the Act, as well as all profit-seeking enterprises of which the income is exempted from profit-seeking enterprise income tax in accordance with Article 9, Article 9-2, Article 10, Article 15, and Article 70-1 of the abolished Statute for Upgrading Industries; Article 18 of the Act for Establishment and Administration of Science Parks; Article 28 of the Statute for Encouraging Private Organizations to Participate in Transportation Construction; Article 36 of the Act for Promotion of Private Participation in Infrastructure Projects; Article 42 and Article 44 of the Business Mergers and Acquisitions Act; Article 13, Paragraph 1 of Article 22-7 and Paragraph 1 of Article 22-16 of the Offshore Banking Act; Article 35 of the International Airport Park Development Act; Article 29 of the Act for the Establishment and Management of Free Trade Zones; Article 23-1 of the Statute for Industrial Innovation; and other laws and regulations.
 Update:2018-10-01

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