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 18

Once FTZ enterprises, which do not follow the regulations of Articles 9 & 16 to submit performance data, do not rectify the matters which should be corrected through the examining of the FTZ management authority within the expiration of notification, the FTZ management authority shall handle the said FTZ enterprises in accordance with Article 16 of Regulations Governing the Operation and Management of Free Trade Zone Enterprises.