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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 4
In regard to the condition in terms of “without having applied the  investment credit incentive” as set forth in Subparagraphs 7 and 8,  Paragraph 1, Article 3 of the Act, it shall refer to the case where a  profit-seeking enterprise or an individual taxpayer has not made any  income tax deduction by applying for the investment credit incentive  provided for in the preceding article when calculating the amount of  income tax payable by it in the process of preparing its annual account  settlement statements and filing its income tax return for the current  year, exclusive of the amount of income tax deductible by the said profit- seeking enterprise through application of the provisions of the  investment credit incentive under any relevant governing law against the  income tax additionally assessed on the undistributed surplus earnings  retained in the previous tax year as calculated in accordance with the  provisions set out in Article 102-2 of the Income Tax Act.

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