Tax Related Laws & Regulations

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2024/4/27

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects
Article　2

Content：

The terms as used in these Regulations shall be defined as follows:
1. ”Taxable income” shall mean the amount of taxable income derived by subtracting the amount of income that is eligible for tax reduction or exemption from total annual income.
2. “Exempt from business income tax” shall mean when calculating taxable income, business income derived from carrying out major public infrastructure projects shall be subtracted from the total annual income.

Update：2018-04-24

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

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Taxation Administration,Ministry of Finance, R.O.C

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