Act for Development of Small and Medium Enterprises Article 36-3
A small and medium enterprise that has enjoyed tax benefit under other laws may not enjoy tax benefit under this Act for the same matter again; if same matter conforms to both requirements for different tax benefits under this Act, the small and medium enterprise shall select the application of one of tax benefits and may not enjoy both tax benefit repeatedly.If a small and medium enterprise that has seriously violated the laws relating to environmental protection, labor, or food safety and health in the most recent three years and has been determined by the respective central competent authorities for specific business may not apply for tax benefit under this Act.
中文原文 中小企業發展條例第36-3條
中小企業已依其他法律享有租稅優惠者，不得就同一事項重複享有本條例所定之租稅優惠；就同一事項同時符合本條例所定不同租稅優惠規定者，應擇一適用，不得重複享有。
中小企業最近三年因違反環境保護、勞工或食品安全衛生相關法律且情節重大，經各中央目的事業主管機關認定者，不得申請本條例之租稅優惠。
中小企業最近三年因違反環境保護、勞工或食品安全衛生相關法律且情節重大，經各中央目的事業主管機關認定者，不得申請本條例之租稅優惠。