Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects Article 1
These Regulations are enacted pursuant to Paragraph 3, Article 28 of the Act for Promotion of Private Participation in Transportation and Communication Infrastructure Projects (hereinafter referred to as the “Act”)
中文原文 民間機構參與交通建設免納營利事業所得稅辦法第1條
本辦法依獎勵民間參與交通建設條例（以下簡稱本條例）第二十八條第三項規定訂定之。