Enforcement Rules of the Income Tax Act Article 65
Liquidation income shall be calculated for tax levy for the then current year according to the profit-seeking enterprise income tax rate in the same year. However, Article 40 of the Act shall not be applied.
中文原文 所得稅法施行細則第65條
清算所得應按當年度營利事業所得稅稅率計課，本法第四十條規定，於清算所得之計算不適用之。