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 21
These Regulations shall come into force from the date of promulgation.
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21條
本辦法自發布日施行。