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The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects - Article 6

The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects｜第 6 條｜賦稅｜Regulation｜In Force

財政部｜v1.0

Last Amended: 2010-07-12

Content

The term “purchase” as used in these Regulations shall include purchases with payment by installments and financial leases. If there are more than two leasees of the financial lease under the preceding paragraph, the portion of the payment of each leasee shall be equal to the rights of usage or ownership acquired.

Related Regulations - The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects

  • The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects - Article 5（第 5 條）
  • Enforcement Rules of Value-added and Non-value-added Business Tax Act - Article 11（第 11 條）
  • The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects - Article 1（第 1 條）
  • The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects - Article 2（第 2 條）
  • The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects - Article 3（第 3 條）
  • The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects - Article 4（第 4 條）