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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 8
The amount of basic tax of a profit-seeking enterprise shall be the amount of basic income as calculated in accordance with the preceding article, with a deduction of NT$ 500,000, and then multiplied by the tax rate prescribed by the Executive Yuan. The tax rate shall not be more than fifteen percent nor less than twelve percent. The rate of imposition is prescribed by the Executive Yuan in view of economic circumstance.
The calculation for adjustment and public announcement of the amount of deduction as prescribed in the preceding paragraph shall apply mutatis mutandis to Paragraph 2 of Article 3.

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