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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 8-7
Those who are eligible for tax exemption as stated in Subparagraph 21, Paragraph 1, Article 4 of the Act shall apply for approval with the governing authority of the subject enterprise, and then submit relevant certification documents to apply for approval with the governing tax office.

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