The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects Article 9
A private institution desirous of applying for the application of Subparagraphs 8 and 9, Paragraph 2 of Article 7, and Subparagraph 6, Paragraph 2 of the preceding article to its expenditures, shall apply to the central competent authority in charge of specific enterprises and the Ministry of Finance for an approval of such application in the year in which such expenditures are incurred. Upon the authority’s approval, such application shall start from the year of incurring such expenditures. If such application for approval is filed after the incurring year of expenditures, the requested application shall start from the year of application, upon the approval of the 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9條
民間機構申請適用第七條第二項第八款、第九款及前條第二項第六款規定之支出，應於費用發生當年度向中央目的事業主管機關及財政部提出專案認定申請，經核准者，自費用發生年度起適用；逾費用發生年度始向中央目的事業主管機關及財政部提出專案認定申請，經核准者，自申請年度起所發生之費用適用。