Income Basic Tax Act Article 2
This Act shall apply to all matters concerning the calculation, filing, payment and assessment of the Income Basic Tax. The provisions of the Income Tax Act and those related to tax incentives in other laws shall govern any such matters not provided for in this Act.
中文原文 所得基本稅額條例第2條
所得基本稅額之計算、申報、繳納及核定，依本條例之規定；本條例未規定者，依所得稅法及其他法律有關租稅減免之規定。