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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Enforcement Rules of the Income Basic Tax Act
Article 2
Content:
Profit-seeking enterprises or individuals obligated to pay income tax under the Act shall, when filing the income tax return, calculate the amount of the income basic tax in accordance with the provisions set out in the Act and shall file the income tax return in the format as prescribed by the Ministry of Finance and shall pay the income tax accordingly.

With respect to a profit-seeking enterprise or an individual person failing to declare the amount of its/his/her income basic tax as required in the preceding paragraph, the tax collection authority shall assess and determine the amount of its/his/her basic income and the income basic tax levied thereon based on the information acquired by it through 
investigation.
Visitor:2  Update:2018-04-23

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