Enforcement Rules of the Income Tax Act Article 8-7
Those who are eligible for tax exemption as stated in Subparagraph 21, Paragraph 1, Article 4 of the Act shall apply for approval with the governing authority of the subject enterprise, and then submit relevant certification documents to apply for approval with the governing tax office.
中文原文 所得稅法施行細則第8-7條
適用本法第四條第一項第二十一款規定免稅者，應於申請目的事業主管機關核准後，檢具有關證明文件，向該管稽徵機關申請核辦。