Industrial Innovation Statute Article 70
This English translation was last updated on 2025-05-07, but the Chinese text was amended on 2026-09-30. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Anyone having received tax reductions, incentives, or subsidies under other laws or regulations shall not receive the tax reductions, incentives or subsidies provided by this Statute for the same matters.If a company or enterprise has committed a material violation of any law governing environmental protection, labor, or food safety and sanitation in the past three years, and such violation has been confirmed by the central government authority in charge of the industry concerned, the company or enterprise shall not apply for any of the incentives or subsidies under this Statute and shall return any and all the incentives or subsidies received in accordance with this Statute during the period of such violation.Where an incentive or grant has to be recovered in accordance with the preceding paragraph, the central government authority in charge of the industry concerned shall publish the name of the company or enterprise on its official website after the decision on the recovery becomes final. Where the tax benefits granted to a company or enterprise in accordance with this Statute have been terminated or recovered in accordance with Paragraph 2, Article 48 of the Tax Collection Act, the Ministry of Finance shall publish the name of the company or enterprise in the year after the ruling on termination and recovery becomes final, and such publication is not subject to the restrictions under Article 33 of the Tax Collection Act.