Enforcement Rules of the Income Tax Act Article 37
The general salary standard stated in Article 32 of the Act is investigated and established by the national tax offices under the Ministry of Finance in all districts during a two-month period prior to the beginning of the fiscal year, and submitted to the Ministry of Finance for approval.
中文原文 所得稅法施行細則第37條
本法第三十二條所稱薪資通常水準，由財政部各地區國稅局於會計年度開始二個月前調查擬訂，報請財政部核定之。