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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 21
The profit-seeking enterprise whose fiscal year does not begin from 1  January of each calendar year shall be subject to the application of the  provisions set out in the Act commencing from the fiscal year of 2006.

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