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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Regulations for Preferential Estate Tax on Investment by Overseas Chinese
Article 3
Content:
The verified investment aforesaid is the investment amount approved by the Investment Commission, Ministry of Economic Affairs in accordance with the Statute for Investment by Overseas Chinese. However, if the verified investment is reduced by the approval of exchange settlement according to Paragraph 2, Article 12 of the Statute for Investment by Overseas Chinese, the amount shall be determined by the reduced investment amount.
 Update:2023-05-05

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