Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zones Article 1
These Regulations are enacted in accordance with Paragraph 3 of Article 29 of the Act for the Establishment and Management of Free Trade Zones (hereinafter referred to as The Act).
中文原文 營利事業於自由貿易港區從事貨物採購輸入儲存或運送免徵營利事業所得稅辦法第1條
本辦法依自由貿易港區設置管理條例（以下簡稱本條例）第二十九條第三項規定訂定之。