Regulations Governing Application for Exemption from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects Article 1
These Regulations are enacted pursuant to Paragraph 3, Article 36 of the Act for Promotion of Private Participation in Infrastructure Projects (hereinafter referred to as the “Act”).
中文原文 民間機構參與重大公共建設適用免納營利事業所得稅辦法第1條
本辦法依促進民間參與公共建設法（以下簡稱本法）第三十六條第三項規定訂定之。