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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 87
Where a taxpayer leases out property to receive deposit or any fund similar to deposit, or where the taxpayer receives the price of a lien created on property, it shall, in accordance with Subparagraph 3, Category 5, Paragraph 1, Article 14 of the Act, calculate its lease income using the one-year deposit interest rate generally adopted by local banks, to be self-declared when filing annual income tax returns.

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