Regulation for Encouraging Joint Stock Companies Limited to Invest in Construction of New Towns Article 11
For the machines and equipments for which investment allowance is claimed under this Regulation, photostat copies of the purchase certification documents shall be submitted within 30 days commencing from purchase to the authority for examination. In case of resale, sublease, lending, return, or discarding within 3 years commencing from the next day after purchase, the authority shall refuse to grant the investment allowance certificate for this proportion. In case allowance has been given, the company limited shall repay the reduced tax to the governing taxation department.
中文原文 股份有限公司投資新市鎮建設獎勵辦法第11條
依本辦法申請投資抵減之機器及設備，應於購置之日起三十日內，檢附購置證明文件影本報請主管機關備查。
自購置之次日起三年內如有轉售、出租、出借、退貨或報廢者，主管機關應不予核發該部分之投資抵減證明，其已抵減者，股份有限公司應向管轄稽徵機關補繳各該部分已抵減之稅捐。
自購置之次日起三年內如有轉售、出租、出借、退貨或報廢者，主管機關應不予核發該部分之投資抵減證明，其已抵減者，股份有限公司應向管轄稽徵機關補繳各該部分已抵減之稅捐。