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:
The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects
Article 16
Content:
The following rules shall apply to the private institutions participating in major infrastructure projects and applying for income tax credit for purchasing equipment and technology:
1. Paragraph 4 of Article 5 shall apply if a applicant applies for “whole set” certificate.
2.The Regulations at the time of the approval for each phase project shall apply if a private institution engages in separate phase project for construction or operation as provided in Paragraph 5 of Article 5.
3. The Regulations at the time of delivery shall apply if the event is excluded from the preceding two subparagraphs.
 Update:2018-04-24

Back Home TOP
:::
Print
GoTop