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:
Enforcement Rules of the Income Basic Tax Act
Article 20
The product(s) or service(s) proposed in an investment project that  remain unchanged under Paragraphs 3 and 4, Article 16 of the Act shall  include the product(s) or the service(s) proposed in an application for  the alternation of an investment project which was approved before the  promulgation of the Act by the central authority in charge of the  relevant end-enterprise and for which no additional application for a  change to the investment project as been submitted after the promulgation  of the Act.

The start-up of work as set forth in Paragraphs 3 and 4, Article 16 of  the Act shall mean the work start-up date of a plant building  construction project to be decided under applicable building construction  laws and regulations; or the date of arrival of the first batch of  production equipment at the business place or the production place, in  the cases of a new investment project or a capital increase project.

Back Home TOP