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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:
Income Basic Tax Act
Article 18
This Act shall come into force on January 1, 2006, except as stipulated otherwise; however, the provisions under Article 15 shall come into force on January 1, 2007. 
The Articles of this Act amended on August 8, 2012 shall come into force in fiscal year 2013. The effective date of the amendments made on April 21, 2017 shall be decided by the Executive Yuan.

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