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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 58
Content:
According to Paragraph 3, Article 71 of the Act, whether the gross consolidated income exceeds the total of the amount of tax exemption and the amount of standard deduction for the same year shall be reviewed and calculated by the tax authority based on the information acquired during investigation. Where the amount of reviewed and calculated gross consolidated income exceeds the total amount stated in the preceding paragraph and the taxpayer fails to file income tax returns according to law, the tax authority shall proceed in accordance with Article 79 of the Act.
 Update:2018-04-20

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