Enforcement Rules of the Income Tax Act Article 8-8
The favorable interest rate stated in Subparagraph 22, Paragraph 1, Article 4 of the Act is determined by the Ministry of Finance.
中文原文 所得稅法施行細則第8-8條
本法第四條第一項第二十二款所稱之優惠利率，由財政部認定之。
English translation for reference only; the Chinese text prevails. Not legal advice.