Income Tax Act Article 121
The enforcement rules of this Act, the tabulation of minimum estimated service life in years of fixed assets, and the tabulation of depletion rates of assets subject to depletion shall be prescribed by the MOF.
中文原文 所得稅法第121條
本法施行細則、固定資產耐用年數表及遞耗資產耗竭率表，由財政部定之。