Enforcement Rules of the Income Basic Tax Act Article 1
These Rules are enacted pursuant to the provisions set out in Article 17 of the Income Basic Tax Act (hereinafter referred to as the “Act").
中文原文 所得基本稅額條例施行細則第1條
本細則依所得基本稅額條例（以下簡稱本條例）第十七條規定訂定之。