The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects Article 10
The expenditures invested by a private institution in R&D and personnel training, with regard to which tax credit is applicable, shall be calculated based on the amounts assessed by the tax collection authority.
中文原文 民間機構參與重大公共建設適用投資抵減辦法第10條
民間機構適用投資抵減稅額之研究與發展及人才培訓之支出，應以稅捐稽徵機關核定數為準。