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Business Entity Accounting Act - Article 6

Business Entity Accounting Act｜第 6 條｜商業｜Act｜In Force

第 一 章｜經濟部｜v1.0

Last Amended: 2014-06-18

Content

（Accounting Period） The accounting period for businesses must start on January 1st of each year and end on December 31st of the same year. However, this does not apply if laws stipulate otherwise or in the event of special needs resulting from operations.

Related Regulations - Business Entity Accounting Act

• Copyright Act - Article 90-1（第 90-1 條）
• Foreign Trade Act - Article 13（第 13 條）
• Business Entity Accounting Act - Article 1（第 1 條）
• Business Entity Accounting Act - Article 2（第 2 條）
• Business Entity Accounting Act - Article 3（第 3 條）
• Business Entity Accounting Act - Article 4（第 4 條）
• Business Entity Accounting Act - Article 5（第 5 條）