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Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zone of International Airport Park - Article 3

Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zone of International Airport Park｜第 3 條｜航空｜Regulation｜In Force

交通部｜v1.0

Last Amended: 2019-10-14

Content

The respective income from sale of goods of a profit-seeking enterprises ,which engages only in preparatory or auxiliary business activities within the territory of the ROC and directs or delegates a Free Trade Zone (FTZ) enterprise in International Airport Park to conduct procurement, importation, storage, or delivery of goods, shall be exempt from profit-seeking enterprise income tax (hereinafter referred to as income tax) starting from the year 2019, if the profit-seeking enterprise has applied for and obtained the approval from the FTZ management authority after Paragraph 1 of Article 35 of the amended Act effective on December 28th, 2018.

Related Regulations - Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zone of International Airport Park

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  • Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zone of International Airport Park - Article 5（第 5 條）
  • Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zone of International Airport Park - Article 1（第 1 條）
  • Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zone of International Airport Park - Article 2（第 2 條）
  • Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zone of International Airport Park - Article 4（第 4 條）
  • Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zone of International Airport Park - Article 6（第 6 條）