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 Zone of International Airport Park Article 3
The respective income from sale of goods of a profit-seeking enterprises ,which engages only in preparatory or auxiliary business activities within the territory of the ROC and directs or delegates a Free Trade Zone (FTZ) enterprise in International Airport Park to conduct procurement, importation, storage, or delivery of goods, shall be exempt from profit-seeking enterprise income tax (hereinafter referred to as income tax) starting from the year 2019, if the profit-seeking enterprise has applied for and obtained the approval from the FTZ management authority after Paragraph 1 of Article 35 of the amended Act effective on December 28th, 2018.
中文原文 營利事業於國際機場園區內之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3條
營利事業在中華民國境內僅從事準備或輔助性質之活動，自行或委託國際機場園區內之自由港區事業於自由港區內從事貨物之採購、輸入、儲存或運送，於本條例中華民國一百零七年十二月二十八日修正之第三十五條第一項施行後，依該規定申請並經自由港區管理機關審查核准者，自一百零八年度起，其銷售貨物之所得，免徵營利事業所得稅。