Income Basic Tax Act Article 3
A profit-seeking enterprise or an individual shall pay income tax in accordance with this Act, with the exception of cases coming under one of the following conditions:1. A profit-seeking enterprise organized in the form of sole proprietorship or partnership.2. An educational, cultural, public welfare and charitable organization or institution in accordance with Subparagraph 13 of Paragraph 1 of Article 4 of the Income Tax Act.3. A consumer cooperative in accordance with Subparagraph 14 of Paragraph 1 of Article 4 of the Income Tax Act.4. A public utility enterprise owned by governments at various levels in accordance with Subparagraph 19 of Paragraph 1 of Article 4 of the Income Tax Act.5. An individual not residing in the territory of the Republic of China or a profit-seeking enterprise having no fixed place of business or business agent within the territory of the Republic of China in accordance with Paragraph 1, Article 73 of the Income Tax Act.6. A profit-seeking enterprise filing its income tax return due to liquidation in accordance with Paragraph 2, Article 75 of the Income Tax Act; or a profit-seeking enterprise in the event of bankruptcy in accordance with Paragraph 6 of the same article of the Income Tax Act.7. A profit-seeking enterprise that, in its annual or final income tax return, does not apply for any investment tax credit in accordance with any law and does not have any income within the scope of any of the subparagraphs of Paragraph 1 of Article 7.8. An individual who, in his or her annual income tax return, does not apply for any investment tax credits in accordance with any law and does not have any amount within the scope of any of the subparagraphs of Paragraph 1 of Article 12 or Paragraph 1 of Article 12-1.9. A profit-seeking enterprise whose basic income as calculated in accordance with Paragraph 1, Article 7 is equal to or less than NT$ 500,000.10. An individual whose total amount of basic income as calculated in accordance with Paragraph 1, Article 12 and Paragraph 1, Article 12-1 is equal to or less than NT$ 6,000,000.If the consumer price index has increased to reach a figure of 10% or higher compared to the index of the year of the last adjustment, the amount as described in Subparagraph 9 and Subparagraph 10 of the preceding paragraph shall be adjusted accordingly. The adjusted amount shall be calculated in units of NT$ 100,000; an amount less than NT$ 100,000 shall be calculated in units of NT$ 10,000 and then rounded to the nearest NT$ 100,000. The public announcement of the adjustment and consumer price index as indicated above shall be governed by mutatis mutandis Paragraph 4, Article 5 of the Income Tax Act.
中文原文 所得基本稅額條例第3條
營利事業或個人除符合下列各款規定之一者外，應依本條例規定繳納所得稅：
一、獨資或合夥組織之營利事業。
二、所得稅法第四條第一項第十三款規定之教育、文化、公益、慈善機關或團體。
三、所得稅法第四條第一項第十四款規定之消費合作社。
四、所得稅法第四條第一項第十九款規定之各級政府公有事業。
五、所得稅法第七十三條第一項規定之非中華民國境內居住之個人或在中華民國境內無固定營業場所及營業代理人之營利事業。
六、依所得稅法第七十五條第二項規定辦理清算申報或同條第六項所定經宣告破產之營利事業。
七、所得稅結算或決算申報未適用法律規定之投資抵減獎勵，且無第七條第一項各款規定所得額之營利事業。
八、所得稅結算申報未適用法律規定之投資抵減獎勵，且無第十二條第一項各款及第十二條之一第一項規定金額之個人。
九、依第七條第一項規定計算之基本所得額在新臺幣五十萬元以下之營利事業。
十、依第十二條第一項及第十二條之一第一項規定計算之基本所得額合計在新臺幣六百萬元以下之個人。
前項第九款及第十款規定之金額，每遇消費者物價指數較上次調整年度之指數上漲累計達百分之十以上時，按上漲程度調整之。
調整金額以新臺幣十萬元為單位，未達新臺幣十萬元者，按萬元數四捨五入；其調整之公告方式及所稱消費者物價指數，準用所得稅法第五條第四項規定。
一、獨資或合夥組織之營利事業。
二、所得稅法第四條第一項第十三款規定之教育、文化、公益、慈善機關或團體。
三、所得稅法第四條第一項第十四款規定之消費合作社。
四、所得稅法第四條第一項第十九款規定之各級政府公有事業。
五、所得稅法第七十三條第一項規定之非中華民國境內居住之個人或在中華民國境內無固定營業場所及營業代理人之營利事業。
六、依所得稅法第七十五條第二項規定辦理清算申報或同條第六項所定經宣告破產之營利事業。
七、所得稅結算或決算申報未適用法律規定之投資抵減獎勵，且無第七條第一項各款規定所得額之營利事業。
八、所得稅結算申報未適用法律規定之投資抵減獎勵，且無第十二條第一項各款及第十二條之一第一項規定金額之個人。
九、依第七條第一項規定計算之基本所得額在新臺幣五十萬元以下之營利事業。
十、依第十二條第一項及第十二條之一第一項規定計算之基本所得額合計在新臺幣六百萬元以下之個人。
前項第九款及第十款規定之金額，每遇消費者物價指數較上次調整年度之指數上漲累計達百分之十以上時，按上漲程度調整之。
調整金額以新臺幣十萬元為單位，未達新臺幣十萬元者，按萬元數四捨五入；其調整之公告方式及所稱消費者物價指數，準用所得稅法第五條第四項規定。