Regulations Governing Application for Exemption from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects Article 10
These Regulations shall come into force from the date of promulgation; however, Subparagraph 15 of Paragraph 1 of Article 3 amended and promulgated on May 18, 2020 came into force on November 27, 2017 and Subparagraph 8 came into force on June 10, 2019.
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10條
本辦法自發布日施行。
但中華民國一百零九年五月十八日修正發布之第三條第一項第十五款自一百零六年十一月二十七日施行,第八款自一百零八年六月十日施行。
但中華民國一百零九年五月十八日修正發布之第三條第一項第十五款自一百零六年十一月二十七日施行,第八款自一百零八年六月十日施行。