Enforcement Rules of the Income Basic Tax Act Article 11
Where a profit-seeking enterprise which is exempted from declaring the amount of its income basic tax according to the Act has incurred any loss as specified in Paragraph 2, 3, or 4, Article 7 of the Act, and such loss has been confirmed by the collection authority as a deductible loss, such loss may be deducted from the taxable income by the order of the year of the occurrence of a loss, within five years from the following the year of the occurrence of such loss by the said profit-seeking enterprise while declaring the amount of its income basic tax.
中文原文 所得基本稅額條例施行細則第11條
符合本條例規定無須申報基本稅額之營利事業，經稽徵機關核定有本條例第七條第二項、第三項或第四項規定之損失者，得自發生年度之次年度起五年內，按損失發生年度順序於辦理基本稅額申報時，依規定減除之。