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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:
Income Basic Tax Act
History
Promulgated by Presidential Decree No. Hua–Tsung-1-Yi 09400212601 on December 28, 2005
Note: In case of any discrepancy between the English version and the Chinese text of this Act, the Chinese text shall govern.
Article 3, Article 5, Article 7, Article 8, Article 10, Article 12, Article 15-1 and Article 18 amended and promulgated by Presidential Decree Hua-tzung-1 Yi No. 10100177761 on August 8, 2012
Amendments to Articles 3, 13, 14, 18 and addendum to Article 12-1 were promulgated via Presidential Decree Hua-tzung-Yi No. 10600056431 on May 10, 2017.
Visitor:244  Update:2018-04-20

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