Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects Article 8
Private institutions eligible for the application of these Regulations shall not be allowed to apply for exemption under these Regulations if one of the following conditions applies:1. It fails to file the income tax return according to the Income Tax Act.2. It has been imposed a penalty according to Article 110 of the Income Tax Act during the current year. However, this shall not apply to cases where the amount of tax evaded does not exceed NT$100,000, or the percentage of the amount of income omitted to annual total income does not exceed 10%.
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8條
適用本辦法獎勵之民間機構，有下列情形之一者，不得適用本辦法之獎勵：
一、未依所得稅法規定辦理結算申報。
二、當年度內受所得稅法第一百十條規定處分。
但當年度漏稅額不超過新台幣十萬元或短漏報課稅所得額占全年所得額之比例不超過百分之十者，不在此限。
一、未依所得稅法規定辦理結算申報。
二、當年度內受所得稅法第一百十條規定處分。
但當年度漏稅額不超過新台幣十萬元或短漏報課稅所得額占全年所得額之比例不超過百分之十者，不在此限。