skip to main content

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 88
A taxpayer that lends his or her property to others without any consideration shall enter into a no-consideration lending agreement with the other party, with such agreement being attested by two third-party persons and notarized under the relevant articles of the Act on Authentication.

Back Home TOP