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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:
Enforcement Rules of the Income Basic Tax Act
Article 11
Where a profit-seeking enterprise which is exempted from declaring the amount of its income basic tax according to the Act has incurred any loss as specified in Paragraph 2, 3, or 4, Article 7 of the Act, and such loss has been confirmed by the collection authority as a  deductible loss, such loss may be deducted from the taxable income by  the order of the year of the occurrence of a loss, within five years from the following the year of the occurrence of such loss by the  said profit-seeking enterprise while declaring the amount of its  income basic tax.

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