Regulations on Tax Reduction Encouragement for Introduction of Industries into New Towns Article 6
An applicant shall submit the relevant certificates of the brand-new machines, equipment, and buildings purchased within six months commencing from the beginning of operating to the original competent development in charge of approval, to apply for investment allowance certificate for joint stock companies limited to invest in new town special areas (hereinafter referred to as “investment allowance certificate”). If the applicant does not apply for the certificate within the aforesaid time, the originally approved investment plan shall lose its validity.Format of the above-mentioned investment allowance certificate shall be determined by the central authority.
中文原文 新市鎮產業引進稅捐減免獎勵辦法第6條
申請人應於開始營運後六個月內，檢附購置機器、設備及建築物之相關證明文件，向原核定之開發主管機關申請核發股份有限公司投資於新市鎮特定區適用投資抵減證明（以下簡稱投資抵減證明），屆期未申請者，原核定投資計畫失其效力。
前項投資抵減證明格式，由中央主管機關定之。
前項投資抵減證明格式，由中央主管機關定之。