Regulations on Tax Reduction Encouragement for Introduction of Industries into New Towns Article 12
Where it is found that false declaration occurs when an applicant applies for investment allowance for profit-seeking enterprise income tax credit under the Regulations, and the case will be disposed in accordance with the provision of the Income Tax Act regarding penalties for tax evasion, and the Tax Collection Act regarding the cessation and recovery of preferential rental tax treatment.
中文原文 新市鎮產業引進稅捐減免獎勵辦法第12條
申請人依本辦法申請投資抵減營利事業所得稅額，經查明申請資料有虛報情事者，依所得稅法有關逃漏稅處罰及稅捐稽徵法有關停止並追回其享受租稅優惠待遇之規定處理。