Imposed Object and Scope

   Any profit-seeking enterprise based in Taiwan, regardless of organization structure, will be subjected to Profit-seeking Enterprise Income Tax.

Tax Payers

   Profit-seeking Enterprise.

Regulation (the following Link to Laws & Regulations Databae of The Republic of China(Taiwan))

• Income Tax Act
• Enforcement Rules of the Income Tax Act
• Income Basic Tax Act
• Enforcement Rules of the Income Basic Tax Act
• Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
• Regulations Governing Application of Agreements for the Avoidance of Double Tax
• Regulations Governing Certified Public Accountants Acting as Income Tax Agents
• Regulations Governing Assessment of Interest Expenditure on the Debts Owed by a Profit-seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses