Income Tax Act Article 123
The term "the prevailing bank interest rate" shall refer to the fixed interest rate of postal savings for a one-year time deposit.
中文原文 所得稅法第123條
本法所稱當地銀行業通行之存款利率，指郵政儲金一年期定期儲金固定利率。
English translation for reference only; the Chinese text prevails. Not legal advice.