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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 3
The statutory tax benefit in terms of "investment credit" referred to in Subparagraphs 7 and 8, Paragraph 1, Article 3; Paragraph 2, Article 4; and Articles 6 and 11 of the Act shall mean those investment credit privileges as provided for in the following laws:
1. Articles 6, 7, 8, and 15 of the abolished Statute for Upgrading Industries;
2. Articles 29 and 33 of the Statute for Encouraging Private Organizations to Participate in Transportation Construction;
3. Articles 37 and 40 of the Act for Promotion of Private Participation in Infrastructure Projects;
4. Article 42 of the Business Mergers And Acquisitions Act;
5. Articles 14 and 24 of the New Town Development Act;
6. Article 49 of the Urban Renewal Act;
7. Article 23 of the Resource Recycling Act;
8. Article 50 of the Act for the Development of Tourism;
9. Article 7 of the Motion Picture Act;
10. Article 18 of the Act for Establishment and Administration of Science Parks;
11. Article 10 of the Act for Industrial Innovation;
12. Articles 5 and 6 of the Act for the Development of Biotech and New Pharmaceuticals Industry;
13. Article 35 of the Act for Development of Small and Medium Enterprises;
14. Other laws containing the provisions governing grant of investment credit incentives.

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