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 8

If the actual transaction of a profit-seeking enterprise, exempted from income tax in accordance with Paragraph 1 of Article 29 of the Act, is found to be inconsistent with Articles 3 to 5, it shall make a payment on the income tax exempted from the income of non-compliance, with interest calculated on a daily basis at the fixed interest rate of postal savings for a one-year time deposit, from the day after the expiration of the annual income tax declaration period to the date of payment.