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 9
The term of exchange stated in Article 9 of the Act includes cases where the government carries out nationalization with just compensation pursuant to the law, and where compensation is received for accidental damages to property.

Back Home TOP