Income Basic Tax Act Article 18
This Act shall come into force on January 1, 2006, except as stipulated otherwise; however, Article 15 shall come into force on January 1, 2007.The amendments of this Act promulgated on August 8, 2012 shall come into force in fiscal year 2013. The effective date of the amendments promulgated on May 10, 2017 shall be decided by the Executive Yuan. The amendments of this Act on December 30, 2020 shall come into force on January 1, 2021.
中文原文 所得基本稅額條例第18條
本條例施行日期除另有規定外，自中華民國九十五年一月一日施行。
但第十五條規定，自九十六年一月一日施行。
本條例中華民國一百零一年八月八日修正公布條文，自一百零二年度施行；一百零六年五月十日修正公布條文施行日期，由行政院定之；一百零九年十二月三十日修正之條文，自一百十年一月一日施行。
但第十五條規定，自九十六年一月一日施行。
本條例中華民國一百零一年八月八日修正公布條文，自一百零二年度施行；一百零六年五月十日修正公布條文施行日期，由行政院定之；一百零九年十二月三十日修正之條文，自一百十年一月一日施行。