Regulations for the Computation of Business Tax for Dual-Status Business Entities Article 9

The measures herein are in force from April 1, 1986.The amended clauses of the Regulations are in force from July 1, 1988.Amendments to Article 8-1, Article 8-2, and Article 8-3 herein are in force from September 1, 1992.Amendments to Articles 1, 5, 7, 8-1, and 8-1 herein are in force from January 1, 2002.Articles 8-1 and 8-3 of the Regulations, revised and promulgated on November 8, 2005, shall take effect as of January 1, 2006.The amendments to Articles 8-1, 8-2, and 8-3 of the Regulations were promulgated on December 21, 2006 and became effective on the same date.