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:
Income Basic Tax Act
Chapter 2【The calculation of the Basic Tax of Profit-seeking Enterprises】 Article 6
The amount of regular income tax of a profit-seeking enterprise shall be the balance of tax payable calculated in accordance with Paragraph 1, Article 71; Paragraph 2, Article 73; Article 74; or Paragraph 1, Article 75 of the Income Tax Act, after subtraction of any investment tax credits in accordance with the provisions of other laws.
Visitor:3  Update:2018-04-20

Back Home TOP