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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 Directions

Tax Act:
Rules Governing the Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries
Content:
Decree No. 10404634860 by the Ministry of Finance and Decree No. 10404604500 by the Ministry of Economic Affairs were issued on September 25, 2015, regarding the amendments to Article 8 and Article 11-1 of “The Rules Governing the Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries” and became effective as of the promulgation date.
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