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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 15
In the event the aggregate amount of income prescribed in Subparagraph 5,  Paragraph 1, Article 12 of the Act and declared by a taxpayer in any year  is less than One Million New Taiwan Dollars (NT$1,000,000), such amount  may be excluded from the annual income tax return. If the aggregated  income is greater than or equal to One Million New Taiwan Dollars  (NT$1,000,000), the total amount of such income shall be included in the  annual income tax return.

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