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 17
Within three years before the expiration of Article 29 tax reduction / exemption measure implementation, the FTZ management authority shall complete and submit an assessment report regarding whether or not said measures should be continued to the competent authority.
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17條
自由港區管理機關應於本條例第二十九條所得稅減免之實施期限屆滿前三年，完成是否繼續實施租稅措施之評估報告提報主管機關備查。